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

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

@@ -0,0 +1 @@
+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [[]], "page": 1, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], "page": 1, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], "page": 2, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], "page": 2, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "MR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION  \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS.  \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u  \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM  \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn  \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION  \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms  \nog, sone ere:", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}]], "page": 2, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|  \n\u201cDistrict [nn Government reat  \naE  \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda  \nHCMS Human Capital Management System  \nICT  \nInformation and Communication Technology \nIPPS  \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM  \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA  \nLocal Government Public Procurement and Disposal Authority  \nLLG  \nLower Local Governments  \nLR Local Revenue  \n\\| MDAs Ministries, Departments and Agencies  \n\\|MES Ministry of Education  \nMoFPED \nMinistry of Gender, Labour and Social Development", "metadata": {"headings": [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}, [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}]], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014 MoLG", "metadata": {"headings": [{"headings_0": {"content": "\u2014 MoLG", "page": 3, "level": 3}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 5}}], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministry of Local Government a  \nNational Audit Act", "metadata": {"headings": [{"headings_0": {"content": "\u2014 MoLG", "page": 3, "level": 3}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 5}}], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "RE een", "metadata": {"headings": [{"headings_0": {"content": "RE een", "page": 3, "level": 5}}, {"headings_1": {"content": "\u2014 MoLG", "page": 3, "level": 3}}], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014\\_ Office of the Auditor General", "metadata": {"headings": [{"headings_0": {"content": "RE een", "page": 3, "level": 5}}, {"headings_1": {"content": "\u2014 MoLG", "page": 3, "level": 3}}], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Program Budgeting System  \nPayroll Consults Africa  \nIPDP\u2019MS Payroll Deduction Management System Procurement & Disposal Unit  \nPFMA  \nPublic Finance Management Act  \nPFMR Public Finance Management Regulations PPDA  \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "RE een", "page": 3, "level": 5}}, {"headings_1": {"content": "\u2014 MoLG", "page": 3, "level": 3}}], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury  \nTSA Treasury Single Account  \nTSSA  \nTreasury Sub Single Account  \nUBA  \nUganda Banker's Association  \nUCF  \nUganda Consolidated Fund  \nUCLA  \nUganda Consumer and Lender\u2019s Association  \nUganda Intergovernmental Fiscal Transfers Program for Results \nREPORT OF THE AUDITOR GENERAL  \noe ee  \nre: ON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023. \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nI have audited the accompanying financial statements of Buhweju District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Buhweju District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}]], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nT have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Buhweju District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the district had a budget of UGX 27,197,028,272 out of which UGX 25,242,422,565 was warranted as shown below; \nDetails  \nBudget UGX Warrants UGX % funding Recurrent (Wage) 14,218,262,688 14,218,262,682 Recurrent (Nonwage) 5,379,149,900 3,323,967,737 Development 7,599,615,684 7,700,192,146 Total 27,197,028,272 25,242,422,565 \nOut of the total warrants of UGX.25,242,422,565, I reviewed expenditure on activities/outputs worth UGX.25,191,601,202 (99%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}]], "page": 4, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}], "page": 5, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 6, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[Pr", "metadata": {"headings": [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], "page": 6, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Programme Approved budget Warrants % =  \nfunding Agro- Industrialization 1,684,842,365 1,684,842,365 100 Tourism Development 0 0 0 \n.No\\_\\| Observation Recommendation Ze en aa 7  \nPublic Sector 2,048,733,950 2,034,518,131  \nTransformation \nCommunity Mobilization 320,839,410 198,625,193 and Mind-set \nGovernance and Security 1,132,656,746 1,082,518,231 96 Development Plan 392,744,620 383,570,190 98 Implementation  \nTotal 27,197,028,272 25,242,422,565 93 \nThe Accounting Officer did not comment on the performance.  \n1.3 Utilization of Warrants  \nOut of the total warrants of UGX 25,242,422,565 availed during the year, UGX I  \nadvised the 22,817,747,807 was utilized by the entity resulting in un-utilized warrants of Accounting officer to UGX 2,424,674,758 representing utilization of 90% as shown in the table expedite the process below;  \nof terminating the contract for upgrade Programme Warrants Utilised % of Bitsya HCII to warrants utilisation accelerate the Agro- Industrialization 1,684,842,365 1,518,094,811 \ncompletion of this Tourism Development 0 \nproject in FY Natural Resources, 966,166,535 947,522,623 2023/2024. Environment \nPrivate Sector 65,510,634 33,208,526 Development \nI further advised the Integrated Transport 637,833,672 589,630,034 \nAccounting Officer to ensure that all Infrastructure  \nInstitutional Coordination 0 0 warranted funds are utllised a Digital Transformation 0 0  \nwith the approved Human Capital - 18,188,837,614 16,129,666,833", "metadata": {"headings": [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}, [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}]], "page": 6, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "budget.", "metadata": {"headings": [{"headings_0": {"content": "budget.", "page": 7, "level": 1}}, {"headings_1": {"content": "[Pr", "page": 6, "level": 1}}], "page": 7, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development  \nPublic Sector 2,034,518,131 2,034,516,326 Transformation  \n\\| Community Mobilization 198,625,193 168,740,073 85 and Mindset \nGovernance and Security 1,082,518,231 1,045,760,704 Development Plan 383,570,190 350,607,877 Implementation  \nTotal 25,242,422,565 22,817,747,80 7 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants  \nNo Programme Warrants not Activities affected by Reason for the Utilized the under utilization underutilization of warrants", "metadata": {"headings": [{"headings_0": {"content": "budget.", "page": 7, "level": 1}}, {"headings_1": {"content": "[Pr", "page": 6, "level": 1}}, [{"headings_0": {"content": "budget.", "page": 7, "level": 1}}, {"headings_1": {"content": "[Pr", "page": 6, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 7, "level": 1}}, {"headings_1": {"content": "[Pr", "page": 6, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 7, "level": 1}}, {"headings_1": {"content": "[Pr", "page": 6, "level": 1}}]], "page": 7, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 5}}, {"headings_1": {"content": "budget.", "page": 7, "level": 1}}], "page": 8, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| Delayed", "metadata": {"headings": [{"headings_0": {"content": "| Delayed", "page": 10, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 5}}], "page": 10, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "were on", "metadata": {"headings": [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}], "page": 11, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the Buhweju District payroll by June  \nservice, the 2023, 1,013 (97%) appeared for the validation exercise and presented all  \nAccounting  \nthe pre-requisite documents to confirm their existence and regularity of  \nOfficer should recruitment.  \ninitiate a process of transfer of salary payment b) A total of 27 (3%) employees on the payroll did not appear for the \nto their new duty validation and were categorised as follows; \nstations.  \ne To always liaise i.  \n13 employees who did not appear for the headcount were accounted \nwith the relevant for by the Accounting Officer as being away for genuine reasons \nstakeholders to \nand ensure that The Accounting Officer explained the following;  \nemployee  \nrecords are duly e The records shown above have been accurately captured. \nupdated and brought to the No amount was paid as salary for the employees in question \nattention of the e  \nMinistry of Public after their exit from the District and therefore no financial  \nService within a loss was caused to Government.  \nspecified timeline for appropriate \u00ab Some of the verified individuals not on the District's payroll  \naction.  \nwere new recruits who had recently been appointed and  \nothers could not access because of a system issue.", "metadata": {"headings": [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}, [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}], [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}], [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}], [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}], [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}], [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}], [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}]], "page": 11, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inconsistencies in Employee Details  \nI advised the Accounting Officer to A total of 94 employees on the payroll had inconsistencies in their dates of birth,  \nengage the affected captured in the payroll and data captured by NIRA on the National IDs. The staff and ensure that information is critical in the identification of an individual. See appendix 5.  \nemployee records are duly updated and Inconsistent information undermines the integrity of the district\u2019s records and brought to the may complicate the employee service history and retirement procedures. Where attention of the the errors in dates of birth increase the length of service, it may lead to the Ministry of Public irregular extension of employee service.  \nService within a specified timeline for The Accounting Officer explained that this was a result of inconsistent in data  \nappropriate action. captured on the Human resource systems like legacy and were transferred to  \nthe current system IPPS with wrong date of Births. This will be handled on a  \none-on-one basis as the officers provide the necessary documentation for  \nchange of date of birth as required by ministry of public service.", "metadata": {"headings": [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}], "page": 12, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Eindin", "metadata": {"headings": [{"headings_0": {"content": "Eindin", "page": 12, "level": 5}}, {"headings_1": {"content": "were on", "page": 11, "level": 3}}], "page": 12, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "Eindin", "page": 12, "level": 5}}], "page": 14, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant  \nThe District Rural Water Supply and Sanitation Conditional Grant (DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate, and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nBuhweju District budgeted and received UGX 595,040,213 (100%) for the financial year 2022/23 and all funds were spent by the district. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant.", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "Eindin", "page": 12, "level": 5}}, [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "Eindin", "page": 12, "level": 5}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "Eindin", "page": 12, "level": 5}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "Eindin", "page": 12, "level": 5}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "Eindin", "page": 12, "level": 5}}]], "page": 14, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Category", "metadata": {"headings": [{"headings_0": {"content": "| Category", "page": 14, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 2}}], "page": 14, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Activity Planned Actual quantity quantity  \n1 Rural Water and Sanitation Sub-Grant (traditional Mr  \n1  \ncomponent)  \n2 Piped Water Sub-Grant (UgIFT component) 1 \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "| Category", "page": 14, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 2}}, [{"headings_0": {"content": "| Category", "page": 14, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 2}}]], "page": 14, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], "page": 14, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \nThe water sources were fairly distributed, there .was a.fixed asset register for o \nall water sources, and proof of ownership for the land where the sources were constructed.  \nAll boreholes fitted with hand pumps had a minimum yield of 500litres/hour.  \no \n\u00b0 The District used only stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes  \nAll the program funds received during the year were spent in line with the \u00b0 \ndistrict strategic goals.  \n\u00b0 The on-going UGFIT projects (Construction of Kajumbura GFS) had been provided with water sources that were accessible by the local community. There was Fairness in the distribution of projects.  \n\u00b0 \nA review of payment vouchers revealed that expenditure was unaccounted for \u00b0 \nby close of the financial year.  \n4.1.2 Areas of Improvement  \nI noted the following areas where the district needs improvement; \n4.1.2.1 Regularity of the Procurement Process  \n4.1.2.2 Timeliness of procurements  \nPara. 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31\u00b0 of October. \nMy review of procurement files revealed that no advert was published by 30\" June 2022 as the guidelines prescribe. The advert for construction of 7 public rain water harvesting tanks was placed on 29/12/2022 and the contract signed on 15/3/2023. \nDelayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}, [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}]], "page": 14, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 2}}], "page": 15, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer did not comment on this matter. \nRecommendation \nI advised the Accounting Officer to always plan procurements and implement projects in time for quick service delivery. \n4.1.2.3 Preparation and submission of quarterly reports 4.1.2.4 Submission of quarterly reports \nNo Details Deadline Actual date of Comment submission  \nsubmission \n1 Quarter One 10\" October, 2022 14/10/2022  \n2 \\_ Two 10\" January, 2023 9/1/2023 i 3", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 2}}, [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 2}}]], "page": 15, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delayed", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 16, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 15, "level": 2}}], "page": 16, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quarter Three 10\" April, 2023 11//4/2023 4", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 16, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 15, "level": 2}}], "page": 16, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delayed", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 16, "level": 3}}, {"headings_1": {"content": "Delayed", "page": 16, "level": 3}}], "page": 16, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quarter Four 10% July, 2023", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 16, "level": 3}}, {"headings_1": {"content": "Delayed", "page": 16, "level": 3}}], "page": 16, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "13/7/2023", "metadata": {"headings": [{"headings_0": {"content": "13/7/2023", "page": 16, "level": 5}}, {"headings_1": {"content": "Delayed", "page": 16, "level": 3}}], "page": 16, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Delayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and", "metadata": {"headings": [{"headings_0": {"content": "13/7/2023", "page": 16, "level": 5}}, {"headings_1": {"content": "Delayed", "page": 16, "level": 3}}], "page": 16, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quality.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], "page": 16, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the anomaly and promised that improvement and timely submission would be made. \nRecommendation  \nI advised the Accounting Officer to ensure that these reports are submitted in their required timelines. \n4.2  \nImplementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UgIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nBuhweju District budgeted and received UGX 5,918,563,618(100%) to implement the programme. The following activities were undertaken; \nSN Activity  \nPlanned Actual quantity quantity  \n1 construction of Engaju and Ndibarema\\_ seed 1  \n1  \nsecondary schools in Engaju sub county and Nsiika  \n2 Upgrade of Bitsya Health center ii to HC iii 1  \n1 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and \n4.2.2 Areas of Improvement district  \nI noted the following areas where the  \nneeds improvement. \n4.2.2.1 Funding and Absorption \nOut of the approved budget of UGX 5,918,563,618, the district received 100% funding Out of the received funds, UGX 4,187,422,593 (71%) was spent, thus . \nleaving UGX 1,731,141,025 unutilized. Details are in the table below; \nDetails beet \\| \\| Funds Warrants/ Expenditure Unspent %age of released Release (UGX) funds UGX) : (UGX absorbed Capital 5,918,563,618 918,563,618 5,918,563,618 4,187,422,593 \\|1,731,141,025 71% development \nUnder absorption of released funds resulted in partial implementation of the following key activities; \ne Construction of buildings at Engaju and Ndibarema seed school. e Construction of buildings at Bitsya Health Center II. \nAs a result, education and health services were delayed for access by the intended", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}, [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}]], "page": 16, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 17, "level": 1}}, {"headings_1": {"content": "quality.", "page": 16, "level": 2}}], "page": 17, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "absorption", "metadata": {"headings": [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], "page": 20, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "per payment  \nfile)  \nB Cc D= (B-C) (D/B)\\*100 Quarter one  \n-  \n- 65,516,698  \n65,516,698  \nQuarter two  \n=  \n98,275,049 131,033,395 131,033,395 Quarter three", "metadata": {"headings": [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], "page": 20, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 100 98,275,049 - 12,047,000 12,047,000 Quarter Four - 100\n- 95,062,416 95,062,416 Total \\| 54 196,550,098 196,550,093 107,109,416 89,440,677", "metadata": {"headings": [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], "page": 20, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer explained that the unspent funds were swept back to the consolidated fund. \nRecommendation \nI advised the Accounting Officer to engage MoFPED for revoting the funds for programme implementation in the subsequent year. \nOTHER INFORMATION  \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and \nability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}, [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}]], "page": 20, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], "page": 21, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 22, "level": 1}}, {"headings_1": {"content": "absorption", "page": 20, "level": 1}}], "page": 22, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "resolutions.", "metadata": {"headings": [{"headings_0": {"content": "resolutions.", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 22, "level": 1}}], "page": 24, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Executive Committee shall be the decision-making body for the SACCO and have 7 members, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans. \nThe Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems.  \nThe Production subcommittee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.  \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the \n1  \nBuhweju..District constituted a District Road committee on 8/7/2021 under", "metadata": {"headings": [{"headings_0": {"content": "resolutions.", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 22, "level": 1}}, [{"headings_0": {"content": "resolutions.", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 22, "level": 1}}], [{"headings_0": {"content": "resolutions.", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 22, "level": 1}}], [{"headings_0": {"content": "resolutions.", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 22, "level": 1}}]], "page": 24, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Minute 03/08/2021.", "metadata": {"headings": [{"headings_0": {"content": "| Minute 03/08/2021.", "page": 25, "level": 2}}, {"headings_1": {"content": "resolutions.", "page": 24, "level": 1}}], "page": 25, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Parish  \nThe PDCs were fully constituted as per I advised the Accounting Development \nthe guideline. However, I could not officer to enhance monitoring Committees (PDC) ascertain whether the positions on the PDC activities to foster occupied by the members were in line compliance with the PDM with the guidance for example LC II as  \nChairman, Parish Chief as Secretary, \nguidance. - Chairperson for women, youth people  \nwith disabilities, ruling party and  \nopinion leader as members of the committee. \nThe PDC were holding quarterly meetings \nThe PDCs are facilitated with UGX 250,000 per quarter and they sit once and monitor once as per the guidelines evidenced by minutes and accountabilities. \n5.3.2 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions money lenders act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "| Minute 03/08/2021.", "page": 25, 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OqWEIOA", "metadata": {"headings": [{"headings_0": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}, {"headings_1": {"content": "0598S 0}", "page": 28, "level": 3}}, [{"headings_0": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}, {"headings_1": {"content": "0598S 0}", "page": 28, "level": 3}}]], "page": 28, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UYoL \u201e67", "metadata": {"headings": [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], "page": 28, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nAppendices  \nAppendix 1 Performance of Local Revenue \nSource Approved Actual Variance Reasons for under/over collection \nbudget  \nCollections \nTax Revenues \nLocal Services Tax  \n59,697,000  \n57,625,000 2,072,000 some of the employees retired at the beginning of the financial year \nLand fees 560,000 560,000 No response \nBusiness Licenses  \n12,607,500 11,186,500 1,421,000 some businesses closed \nOther tax revenues  \nNo response \nNon-Tax Revenues \nOther Property income - = No response - \n4. \nDividends - - - No response \n\\| Rent \nOther property income (disposal of assets) \nSale of goods and services Administrative fees and licenses \nCourt fines and Penalties Other fines and Penalties Miscellaneous Revenue \not \nTotal Revenue \n30,000,000  \n7,620,000 22,380,000 We no longer receive rent from court. They stopped renting our buildings. \nNo response No response No response No response No response \n52,335,500  \n29,266,280 23,069,220 some sources like Birth certificates, Registration of CBS, Nursery Beds among others did \n155,200,000 106,257,780 48,942,220 \n26 \nnot attract numbers as expected.", "metadata": {"headings": [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}, [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": 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\u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}]], "page": 28, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ZZ", "metadata": {"headings": [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}], "page": 29, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "birth  \n869977 01/12/1969 28/12/1969 1 Variance in date of birth  \n563117 24/08/1971 24/08/1972 12 Variance in date of birth  \n869978 01/06/1970 06/05/1974 48 Variance in date of birth  \n848093 16/02/1974 16/09/1974 7 Variance in date of \\| birth  \n412293 07/12/1975 12/07/1975 5 Variance in date of birth  \n414254 22/06/1973 22/06/1975 24 Variance in date of birth  \n412243 20/12/1977 20/11/1977 1 Variance in date of birth  \n412555 15/10/1979 15/10/1977 24 Variance in date of birth  \n412310 06/12/1978 12/06/1978 6 Variance in date of birth \\| 412926 10/10/1978 10/10/1979 12 Variance in date of birth  \n412842 08/10/1982 11/10/1981 12 Variance in date of \n29", "metadata": {"headings": [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}]], "page": 32, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 2 birth Immaculate Kekimuri  \n412932 24/02/1980 24/02/1981  \nVariance in date of", "metadata": {"headings": [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}], "page": 33, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n412597 01/01/1980 \"\\| 01/01/1981 12 az in date of 15 Rebeccah Komwaka \n848950 06/03/1984 15/04/1982 123 Variance in date of 16 Phoebe Ahisibwe \n412860 13/03/1983 \\| 13/03/1982 12 Variance in date of 17 Alice Atuhairwe \n18 Rwampakani Tukundane Editah \\| \n\\+ \\| variance 412836 12/06/1984 12/06/1983 12 in date of \n19 ee Najuna \n845920 19/07/1985 19/07/1983 24 ome in date = \nbirth  \n20 Jackline Komujuni  \n412693 10/11/1982 25/10/1983 12 Variance in date of \n21 \\| Scovia Tumushabe \n961663 18/12/1983 18/12/1984 12 aan in date of", "metadata": {"headings": [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 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the Auditor General,2023", "type": "paragraph"}}, {"content": "55 Evas Nabireeba", "metadata": {"headings": [{"headings_0": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}, {"headings_1": {"content": "ZZ", "page": 29, "level": 3}}], "page": 33, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "863116 10/08/1990 10/08/1985 61 re in date of \nbirth \n23 Kemigisha I re Vastine 925955 07/11/1987", "metadata": {"headings": [{"headings_0": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}, {"headings_1": {"content": "ZZ", "page": 29, "level": 3}}, [{"headings_0": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}, {"headings_1": {"content": "ZZ", "page": 29, "level": 3}}], [{"headings_0": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}, {"headings_1": {"content": "ZZ", "page": 29, "level": 3}}]], "page": 33, "document_name": "Buhweju District Local Government Report of the Auditor 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Auditor General,2023", "type": "heading"}}, {"content": "[ese 26/05/1989 05/12/1989 6 varence in date of 848102 15/03/1988 15/03/1989 12 are in date of 30 Sylvia Nuwabine \n1162686 06/12/1989 12/04/1989 8 Verne in date of 31 Fausta Mbabazi \n5 Mackline Nuwahereza  \n1011318 06/06/1993 16/06/1990 36 Vorne in date of \n1028587 26/06/1992 \\| 25/11/1992 5 an in date of 33 Mercy Ashaba \n30 \n34 Christine Ainomugabe 35 Evalyne Kyokushaba 36 Janet Alupo  \n37 Francis Bitaramare 38 Tarasisio Bagarukana 39 Laurance Kyarimpa 40 Michael Tuhirirwe 41 Erie Ahabwe  \n42 Joseph Mujuni  \n43 Vicent Byanyima 44 Julius Tumusiime \n45 Daniel Kamushana  \n46 Anthony Bankunda  \n47 Christopher Byomuhangi 48 Asaph Katubeho Mugisha 49 Nzoghu Amon  \n50 Michael Katsigazi  \n51 Kagwisa Asiimwe Joath 52 Exavier Bagumaho \n53 Vincent Ndyabayunga", "metadata": {"headings": [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}, [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}]], "page": 33, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "birth  \n1053216 26/06/1993 24/06/1992 12 Variance in date of 141128389 12/05/1993 05/12/1993 7 ar in date of 24/12/1996 24/12/1997 I 12 variance in date of 1011528  \n854993 01/02/1960 06/04/1957 34 er in date of 853898 19/05/1961 12/06/1957 48 ara in date of 411931 20/10/1970 20/10/1963 85 aan in date of 412866 29/06/1966 29/03/1964 27 re in date of 543747 01/07/1964 21/07/1965 13 variance in date of 413830 25/12/1968 25/12/1965 37 verence in date of 413848 [anes 29/01/1966 BZ rer in date of birth  \n\\| 848876 01/01/1969 12/12/1966 25 Variance in date of \\| 413740 21/12/1967 21/09/1967 3 Vaahce in date of \\| 413776 23/10/1970 23/10/1968 24 Var in date of 413990 10/04/1968 \\| 04/10/1968 6 variance in date of 560041 07/04/1970 \\| 04/10/1970 6 variance in date of 848862 01/05/1965 25/05/1971 74 Var in date of 413628 21/03/1973 29/03/1972 12 nz in date of \n676054 08/11/1970 02/02/1972 15 Variance in date of 413901 03/05/1972 05/03/1972 2 variance in date of", "metadata": {"headings": [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}, [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}]], "page": 34, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 34, "level": 2}}, {"headings_1": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], "page": 34, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "412463 10/03/1973 03/10/1972 5 in date of \n31 \n54 Joram Kiiza  \n55 Lawrence Kamukama 56 Serian Mucunguzi L  \n57 Asasira Amon Kamanyiro 58 Pascal Twinamatsiko 59 Robert Nuwagira  \n60 Silvano Atwongyeire 61 Francis Katende  \n62 Silver Asiimwe Nyerebere 63 Perez Mutabaazi  \n64 Ahimbisibwe Sebstian 65 John Rutunda Bosco 66 Dicklus Twinamatsiko 67 Kamya Abdu Nassur  \n68 James Asiimwe  \n69 Samuel Twikirize  \n70 Deograsteous Mbaine 71 Amon Bemera  \n72 Denis Byarugaba \nDavid Tumuhimbise", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 34, "level": 2}}, {"headings_1": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, [{"headings_0": {"content": "on", "page": 34, "level": 2}}, {"headings_1": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], [{"headings_0": {"content": "on", "page": 34, "level": 2}}, {"headings_1": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], [{"headings_0": {"content": "on", "page": 34, "level": 2}}, {"headings_1": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}]], "page": 34, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ae ee", "metadata": {"headings": [{"headings_0": {"content": "ae ee", "page": 35, "level": 2}}, {"headings_1": {"content": "on", "page": 34, "level": 2}}], "page": 35, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Employee Position Name  \nInstitution : 81503 - \\*\\*DIRECTORATE OF STATUTORY BODIES Institution : 81505 - \\*\\*DIRECTORATE OF HEALTH  \nInstitution : 8150101 - ADMINISTRATION  \nInstitution : 8150201 - FINANCE DEPARTMENT  \nInstitution : 8150401 - PRODUCTION DEPARTMENT  \nInstitution : 8150601 - EDUCTATION DEPARTMENT  \nInstitution : 8150701 - WORKS DEPARTMENT  \nInstitution : 8150801 - NATURAL RESOURCES DEPARTMENT Institution : 8150901 - COMMUNITY BASED SERVICES DEPARTMENT Institution : 8151001 - PLANNING DEPARTMENT  \nInstitution : 81501010101 - Office of the CAO  \nInstitution : 81501010102 - Human Resources Management Unit Institution : 81501010104 - Information and Public Relations Unit Institution : 81501010105 - Office Support Services Unit  \nInstitution : 81501010110 - Records Management Unit  \nInstitution : 81501010112 - Procurement and Disposal Unit  \nInstitution : 81502010105 - Accounting Unit  \nInstitution : 81503010101 - Clerk to Council  \nInstitution : 81503010104 - District Land Board  \nInstitution : 81503010106 - Council  \nInstitution : 81504010101 - Agricultural Production Office Unit  \nInstitution : 81504010103 - Veterinary Unit  \nInstitution : 81504010104 - Fisheries Unit  \nInstitution : 81504010105 - Vermin Control Unit  \nInstitution : 81504010106 - Entomology Unit  \nInstitution : 81504010107 - Commercial Services and Trade Unit \nApproved position Staffed Position Open Positions  \nIo \\|\u2014  \n]/= \\|O  \nim \\|  \n= [SO  \nnN o = RR  \njoa [= Jo jo Jo \\|\u2014 a J= lo Ja [= lo \\| J= oO \\|p Io  \nIm J] [= \\|\u2014 Io [= Is Io [= Io Im \\| \\|w \\|\u2014 \\| \\|o \\| [rw Io \\|w lo \\|\u2014 \\|o I \\|= [wo JD WIL = Jo \\|o = =  \n[wo lo \\|w [wo lo \\|w \\|\\| \\| \\|o NIM 190 \\| In", "metadata": {"headings": [{"headings_0": {"content": "ae ee", "page": 35, "level": 2}}, {"headings_1": {"content": "on", "page": 34, "level": 2}}, [{"headings_0": {"content": "ae ee", "page": 35, "level": 2}}, {"headings_1": {"content": "on", "page": 34, "level": 2}}]], "page": 37, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "= \u2014", "metadata": {"headings": [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "ae ee", "page": 35, "level": 2}}], "page": 37, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "34 \nInstitution : 81505010101 - DHO's Office \n19 10 \\| 9 Institution : 81505010103 - Health Education Unit  \n1 0 \\| 1 Institution : 81505010107 - Curative Services Unit \n\u2014 1 0 1 Institution : 81505010108 - Environmental Sanitation Unit  \n4 3  \n1", "metadata": {"headings": [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "ae ee", "page": 35, "level": 2}}, [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "ae ee", "page": 35, "level": 2}}], [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "ae ee", "page": 35, "level": 2}}], [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "ae ee", "page": 35, "level": 2}}]], "page": 37, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "u _ __|", "metadata": {"headings": [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}, {"headings_1": {"content": "= \u2014", "page": 37, "level": 3}}], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Institution : 81507010102 Civil Unit", "metadata": {"headings": [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}, {"headings_1": {"content": "= \u2014", "page": 37, "level": 3}}], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 5 2 3 Institution : 81507010103 - Water Unit  \nInstitution : 81507010104 - Mechanical Engineering Unit  \nInstitution : 81508010101 - Administrative Office Unit  \nInstitution : 81508010102 - Forests Unit  \nInstitution : 81508010104 - Environment Unit  \nInstitution : 81508010105 - Land Management Unit  \nInstitution : 81509010101 - Administrative Office Unit  \nInstitution : 81509010102 - Probation and Social Welfare Unit", "metadata": {"headings": [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}, {"headings_1": {"content": "= \u2014", "page": 37, "level": 3}}], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "3 2 1 \u2014L 2 1 1 A 1 I 3 3 0 3 2 1 1 6 2  \n\u2014 3 + 2 \n4 \u2014 1 1 0 Institution : 81509010109 - Labour Unit  \n2 1 1 Institution : 81510010101 - Planning Office \nTI 4 1 3 1 \u2014 0 1 > Institution : 81510010103 - Population Unit  \nInstitution : 81511010101 - Internal Audit Unit  \n3 2 1 Institution : 81512010104 - Nursing", "metadata": {"headings": [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}, {"headings_1": {"content": "= \u2014", "page": 37, "level": 3}}, [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}, {"headings_1": {"content": "= \u2014", "page": 37, "level": 3}}], [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}, {"headings_1": {"content": "= \u2014", "page": 37, "level": 3}}]], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[institution", "metadata": {"headings": [{"headings_0": {"content": "[institution", "page": 38, "level": 4}}, {"headings_1": {"content": "u _ __|", "page": 38, "level": 5}}], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 9 -5 : 81512010105 - Allied Health Professionals  \n2 0 2 Total \\| \\| 188 100 88 Appendix 7 Transfer of PRF to un-licensed SACCOs \nSN. \nVote Name Parish Name Name of SACCO  \nIs the SACCO registered under Microfinance Institutions money Remarks \\| lenders act 2016? (Yes/No)  \n1 Buhweju DLG Kitega Kitega-Bitsya PDM Sacco YES  \nNot Licenced  \n2 Kyanyabita Kyanyabita-Bitsya PDM Sacco YES  \nNot Licenced \\|", "metadata": {"headings": [{"headings_0": {"content": "[institution", "page": 38, "level": 4}}, {"headings_1": {"content": "u _ __|", "page": 38, "level": 5}}, [{"headings_0": {"content": "[institution", "page": 38, "level": 4}}, {"headings_1": {"content": "u _ __|", "page": 38, "level": 5}}], [{"headings_0": {"content": "[institution", "page": 38, "level": 4}}, {"headings_1": {"content": "u _ __|", "page": 38, "level": 5}}]], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014 Not Licenced", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Kemikyera Kemikyera-Kyahenda PDM YES  \nSacco  \n4 Kiyanja Kiyanja-Kyahenda PDM Sacco YES  \nNot Licenced \n5 Rukiri Rukiri-Bihanga PDM Sacco YES \n6 Rugaba Rugaba-Nsiika PDM Sacco YES \nNot Licenced \u2014\\| \u2014  \nNot Licenced \n35 \n7 Kyamahungu Kyamahungu-Engaju PDM YES Sacco \n8 KAMUHIGA Kamuhiga-Nyakishana PDM YES sacco  \n9 NYAMIHIRA Nyamihira-Kyahenda PDM YES sacco \nAppendix 8 Failure to obtain an insurance polic \nSN. Parish Name of Name of PRF Loan  \nIf the loan is for a farming operation, did the borrower obtain Name SACCO  \nbeneficiary Amount an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS)?", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}, [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}]], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kasharara Kasharara PDM Muhereza 1,000,000 No Ponsiano", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Mujuni 400,000 No Clesensio", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "3. Agaba Gilbert 500,000 No", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n4, Kamugungunu 600,000 No Evadio \n", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}, [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}]], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Gabongire 500,000 No Marita", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "6. Kyomugisha 500,000 No Beatrice", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nTi Arubariho 500,000 No", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}, [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}]], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Matayo", "metadata": {"headings": [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}, {"headings_1": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[8 Bamunoba 500,000 No Gerevansio \n9, na John 500,000 No", "metadata": {"headings": [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}, {"headings_1": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}, {"headings_1": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}]], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. Rukondo Muzaare Kellen 500,000 No", "metadata": {"headings": [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}, {"headings_1": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "11. Kyamahungu Turyamureba 700,000 No Hilary\n12. Nyarujoje Kasande 500,000 No \\|", "metadata": {"headings": [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}, {"headings_1": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}, {"headings_1": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Expedita", "metadata": {"headings": [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "36 \nNot Licenced Not Licenced Not Licenced \nRemark \nNo insurance policy obtained No insurance policy obtained \nNo insurance policy obtained  \n\\| No insurance policy obtained \nNo insurance policy obtained No insurance policy obtained No insurance policy obtained No insurance policy obtained \nNo insurance policy obtained \n\\| No insurance policy obtained \nNo insurance policy obtained \nNo insurance policy obtained", "metadata": {"headings": [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}, [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}]], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []}

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

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

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

@@ -0,0 +1 @@
+{"paragraphs": [{"content": "2023 THE REPUBLIC OF UGANDA  \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF ENTEBBE REGIONAL REFERRAL HOSPITAL  \nFOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], "page": 1, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], "page": 1, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DECEMBER", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], "page": 1, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table of Contents  \nPage \n\"Tiattnbes oP Cnr TR 1S  \nii intercon sneer anne menu  \nwe \nLESE Of ACIONYINS ii sss ass ctsaticsannrarnrnsnraxnenannanenessenmmaneniaeuanensenainssevenencnashcnsusseresteesrsescexonsyenueeveeeneneaneentans \nDIN  \n1 ee Rac SURO Ese \nBASIS OH.OPL NEN. 1 en meee ett etecccecccessernranrrwomemmcnmancees \nKEY AUDIT BAT TERS  \n1 vecesecucesarvscasacen an sosteaveasswnasastianisonaneannsansanceanunnonnwneueramen nennen  \neen \n1.0 Implementation of the Approved Budget... 1 \n2.0 Management \u00f6fthe Government Salary Payroll  \n3 rccsnnnsonmnsmananusmananmianacemmencaa \nFEI alee 2 0 opera  \n6 cect nee teens i meeeaamesmeneaemmcea \n3.0  \nChange in Accounting Treatment for Non-current Assets... 6 \nENTE ER 6 EEE \n4.0  \nManagement of Essential Medicines and Health Supplies ..............u.unennen. 6 \nON IERINFORPETIN 16 near \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ......naanansennnn. 16 AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..........cc.ccseccseeee. 17 \nZIHER REPORTINE RESPONSBIIT IE  \n18 ann \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ...asensasnneneenennnennenaennennennnn 18", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}, [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}], [{"headings_0": {"content": "DECEMBER", "page": 1, "level": 8}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 6}}]], "page": 2, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PEIN", "metadata": {"headings": [{"headings_0": {"content": "PEIN", "page": 2, "level": 8}}, {"headings_1": {"content": "DECEMBER", "page": 1, "level": 8}}], "page": 2, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "19 SEEN \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "PEIN", "page": 2, "level": 8}}, {"headings_1": {"content": "DECEMBER", "page": 1, "level": 8}}, [{"headings_0": {"content": "PEIN", "page": 2, "level": 8}}, {"headings_1": {"content": "DECEMBER", "page": 1, "level": 8}}]], "page": 2, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014\u2014 II", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014 II", "page": 3, "level": 5}}, {"headings_1": {"content": "PEIN", "page": 2, "level": 8}}], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Main \nGoU \n\\| Government of Uganda  \n\\| \\|  \n\\_HCMS Human Capital Management System  \n\\_\\_\\_\\_\\_\\_\\_\\_\\|  \n\\_  \nInformation and Communication Technology", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014 II", "page": 3, "level": 5}}, {"headings_1": {"content": "PEIN", "page": 2, "level": 8}}, [{"headings_0": {"content": "\u2014\u2014 II", "page": 3, "level": 5}}, {"headings_1": {"content": "PEIN", "page": 2, "level": 8}}], [{"headings_0": {"content": "\u2014\u2014 II", "page": 3, "level": 5}}, {"headings_1": {"content": "PEIN", "page": 2, "level": 8}}]], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "\u2014\u2014 II", "page": 3, "level": 5}}], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_ \n\\| National Audit At NTR \\| Non-Tax Revenue OAG  \nOffice of the Auditor General", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "\u2014\u2014 II", "page": 3, "level": 5}}, [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "\u2014\u2014 II", "page": 3, "level": 5}}]], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PBS", "metadata": {"headings": [{"headings_0": {"content": "PBS", "page": 3, "level": 3}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 3}}], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_\\_\\_\\_\\| Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "PBS", "page": 3, "level": 3}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 3}}], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PDU", "metadata": {"headings": [{"headings_0": {"content": "PDU", "page": 3, "level": 8}}, {"headings_1": {"content": "PBS", "page": 3, "level": 3}}], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\_  \n-  \naan", "metadata": {"headings": [{"headings_0": {"content": "PDU", "page": 3, "level": 8}}, {"headings_1": {"content": "PBS", "page": 3, "level": 3}}], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PFMA_", "metadata": {"headings": [{"headings_0": {"content": "PFMA_", "page": 3, "level": 8}}, {"headings_1": {"content": "PDU", "page": 3, "level": 8}}], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| zz", "metadata": {"headings": [{"headings_0": {"content": "PFMA_", "page": 3, "level": 8}}, {"headings_1": {"content": "PDU", "page": 3, "level": 8}}], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PFMR__|", "metadata": {"headings": [{"headings_0": {"content": "PFMR__|", "page": 3, "level": 6}}, {"headings_1": {"content": "PFMA_", "page": 3, "level": 8}}], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Regulations  \nee PPDA  \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "PFMR__|", "page": 3, "level": 6}}, {"headings_1": {"content": "PFMA_", "page": 3, "level": 8}}], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 8}}, {"headings_1": {"content": "PFMR__|", "page": 3, "level": 6}}], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury  \nRRH  \nRegional Referral Hospital  \nTSA Treasury Single Account  \n\\|  \nTSSA \\| Treasury Sub Single Account \\_  \n. UBA \\| Uganda Banker's Association  \nUCF Uganda Consolidated Fund \n\\_\\_\\_\\_\\| \\_ rn 7 \\_UCLA Uganda Consumer and Lender\u2019s Association  \n\\_\\|  \nUGX Uganda Shilling.  \n\\|  \nu \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF ENTEBBE REGIONAL REFERRAL HOSPITAL FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION  \nT have audited the accompanying financial statements of Entebbe Regional Referral Hospital, which comprise the Statement of Financial Position as at 30 June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Entebbe Regional Referral Hospital for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 8}}, {"headings_1": {"content": "PFMR__|", "page": 3, "level": 6}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 8}}, {"headings_1": {"content": "PFMR__|", "page": 3, "level": 6}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 8}}, {"headings_1": {"content": "PFMR__|", "page": 3, "level": 6}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 8}}, {"headings_1": {"content": "PFMR__|", "page": 3, "level": 6}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 8}}, {"headings_1": {"content": "PFMR__|", "page": 3, "level": 6}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 8}}, {"headings_1": {"content": "PFMR__|", "page": 3, "level": 6}}]], "page": 3, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "audited", "metadata": {"headings": [{"headings_0": {"content": "audited", "page": 5, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 8}}], "page": 5, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|  \n\\_ = nn  \nen  \n\\| Total budget \\_\\_\\_\\_\\_\\_8,291,485990 \\| 8,291,485,990 \\| DO \\| \\_\\_\\_\\_\\_\\_\\_ \nOut of the total warrants of UGX.8,291,485,990 in the financial year 2022/2023, UGX.4,614,192,848 (56%) was spent on wage costs for which I issued a separate detailed audit report and a summary of the key findings reported in section 2.0 of this", "metadata": {"headings": [{"headings_0": {"content": "audited", "page": 5, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 8}}, [{"headings_0": {"content": "audited", "page": 5, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 8}}]], "page": 5, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "report.", "metadata": {"headings": [{"headings_0": {"content": "report.", "page": 5, "level": 8}}, {"headings_1": {"content": "audited", "page": 5, "level": 1}}], "page": 5, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance \nreview. \nSN \\| Observation  \nRecommendation \\| \\| \\|  \n1.1 Performance of Non Tax Revenue \nNo Out- \\| Activity Purpose of the un- Budget \\| \\| put \\| implemented Amount \\| i code activities  \n\\|  \n\\| \n1 320023 Allowances to Overtime allowances 45,600,000 \\| \\| medical  \nand to administrative and  \n\\| \n\\| administrative medical staff  \n\\| staff  \n[2  \n\\|  \n\\| 320023 Maintenance Maintenance of 84,391,796 \\| \u201aof medical medical equipment \\| \\| equipment and and machinery", "metadata": {"headings": [{"headings_0": {"content": "report.", "page": 5, "level": 8}}, {"headings_1": {"content": "audited", "page": 5, "level": 1}}, [{"headings_0": {"content": "report.", "page": 5, "level": 8}}, {"headings_1": {"content": "audited", "page": 5, "level": 1}}], [{"headings_0": {"content": "report.", "page": 5, "level": 8}}, {"headings_1": {"content": "audited", "page": 5, "level": 1}}], [{"headings_0": {"content": "report.", "page": 5, "level": 8}}, {"headings_1": {"content": "audited", "page": 5, "level": 1}}], [{"headings_0": {"content": "report.", "page": 5, "level": 8}}, {"headings_1": {"content": "audited", "page": 5, "level": 1}}], [{"headings_0": {"content": "report.", "page": 5, "level": 8}}, {"headings_1": {"content": "audited", "page": 5, "level": 1}}]], "page": 5, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "machinery", "metadata": {"headings": [{"headings_0": {"content": "machinery", "page": 6, "level": 1}}, {"headings_1": {"content": "report.", "page": 5, "level": 8}}], "page": 6, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "po  \n\\| 00000000 3 320023 \\| Medical Procure Medical 188,640,704 \\| Supplies and Supplies and Services  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "machinery", "page": 6, "level": 1}}, {"headings_1": {"content": "report.", "page": 5, "level": 8}}], "page": 6, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Services", "metadata": {"headings": [{"headings_0": {"content": "| Services", "page": 6, "level": 1}}, {"headings_1": {"content": "machinery", "page": 6, "level": 1}}], "page": 6, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee  \npou 318,632,500 \\| \nThe Accounting Officer attributed this to the slow recovery from COVID 19 \\| and Ebola epidemics. \n2.2 Performance of GOU warrants  \n\\| The \\| \\| \nHospital had an approved budget of UGX.8.45Bn from the various \\| I advised the \\| programs out of which UGX.8.29 Bn was warranted resulting in a shortfall Accounting Officer to of UGX.0.16Bn representing 98% performance.  \nroll over the \nunimplemented  \nThe performance of the warrants from each of the programs from which activities to the the hospital was allocated funds is shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "| Services", "page": 6, "level": 1}}, {"headings_1": {"content": "machinery", "page": 6, "level": 1}}, [{"headings_0": {"content": "| Services", "page": 6, "level": 1}}, {"headings_1": {"content": "machinery", "page": 6, "level": 1}}], [{"headings_0": {"content": "| Services", "page": 6, "level": 1}}, {"headings_1": {"content": "machinery", "page": 6, "level": 1}}], [{"headings_0": {"content": "| Services", "page": 6, "level": 1}}, {"headings_1": {"content": "machinery", "page": 6, "level": 1}}], [{"headings_0": {"content": "| Services", "page": 6, "level": 1}}, {"headings_1": {"content": "machinery", "page": 6, "level": 1}}]], "page": 6, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "subsequent", "metadata": {"headings": [{"headings_0": {"content": "subsequent", "page": 6, "level": 6}}, {"headings_1": {"content": "| Services", "page": 6, "level": 1}}], "page": 6, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "period. \n\\| Programme Approved %age \n\\| 7 \u2018Warrants \\| Variance  \n\\| Budget (UGX.Bn) \\| (UGX.Bn) performance  \n\\| (UGX.Bn)  \n\\|  \n\\|  \n\\|\\| Human Capital \\| \\| 8.45 \\| 8.29 \\| 0.16 98 %  \n\\|\\| Development \\|  \n\\|\\| Total \\| .45 \\| 8.29 \\| 0.16 ao 1 \\| 2.3 \\| Utilization  \nof Warrants \nOut of the total warrants of UGX.8.29Bn availed during the year, UGX.8.29 Bn representing 100% utilization.  \n\\| \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all RRH budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others.", "metadata": {"headings": [{"headings_0": {"content": "subsequent", "page": 6, "level": 6}}, {"headings_1": {"content": "| Services", "page": 6, "level": 1}}, [{"headings_0": {"content": "subsequent", "page": 6, "level": 6}}, {"headings_1": {"content": "| Services", "page": 6, "level": 1}}], [{"headings_0": {"content": "subsequent", "page": 6, "level": 6}}, {"headings_1": {"content": "| Services", "page": 6, "level": 1}}], [{"headings_0": {"content": "subsequent", "page": 6, "level": 6}}, {"headings_1": {"content": "| Services", "page": 6, "level": 1}}], [{"headings_0": {"content": "subsequent", "page": 6, "level": 6}}, {"headings_1": {"content": "| Services", "page": 6, "level": 1}}]], "page": 6, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Observation  \nRecommendation Utilization of the Wage Budget  \nEntebbe RRH had an approved wage budget of I advised the UGX.4,614,192,848 which was all warranted.  \nAccounting Officer to engage MoPS Out of the total warrants, all funds were utilized by the referral and MoFPED with a hospital representing utilization of 100%.  \nview of securing additional wage to The Accounting Officer explained that while all the wage was recruit staff. utilized, additional medical staff were required. The Hospital  \ncurrently operates at 16% staffing level.  \n2.2 Validation of employees on the RRH payroll  \nI advised the Entebbe RRH had 164 employees on the IPPS/HCM payroll of Accounting Officer which 161 (98.2%) were fully verified, 01 (0.6%) not verified, to:  \nand 02 (1.2%) did not show up.  \ne Use the verified In addition, 04 individuals who were fully verified had not \npayroll as a basis accessed the payroll by end of June, 2023. These were of", "metadata": {"headings": [{"headings_0": {"content": "subsequent", "page": 6, "level": 6}}, {"headings_1": {"content": "| Services", "page": 6, "level": 1}}, [{"headings_0": {"content": "subsequent", "page": 6, "level": 6}}, {"headings_1": {"content": "| Services", "page": 6, "level": 1}}]], "page": 7, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "updating", "metadata": {"headings": [{"headings_0": {"content": "updating", "page": 7, "level": 1}}, {"headings_1": {"content": "subsequent", "page": 6, "level": 6}}], "page": 7, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "captured as new records in my determination of the Entebbe", "metadata": {"headings": [{"headings_0": {"content": "updating", "page": 7, "level": 1}}, {"headings_1": {"content": "subsequent", "page": 6, "level": 6}}], "page": 7, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "monthly payrolls", "metadata": {"headings": [{"headings_0": {"content": "monthly payrolls", "page": 7, "level": 1}}, {"headings_1": {"content": "updating", "page": 7, "level": 1}}], "page": 7, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "RRH wage bill. to paying", "metadata": {"headings": [{"headings_0": {"content": "monthly payrolls", "page": 7, "level": 1}}, {"headings_1": {"content": "updating", "page": 7, "level": 1}}], "page": 7, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "employee", "metadata": {"headings": [{"headings_0": {"content": "employee", "page": 7, "level": 1}}, {"headings_1": {"content": "monthly payrolls", "page": 7, "level": 1}}], "page": 7, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following observations were made; \nemoluments.  \na) Out of 164 employees on the payroll, 161 (98.2%)  \nemployees appeared for the validation exercise and Follow up the 02 presented all the pre-requisite documents to confirm their \ncases in question existence and regularity of recruitment. \nwith a view to recover funds. \nb) 01 (0.6%) employee on the payroll appeared for validation \nInitiate a process but did not satisfy the requirements of the validation to delete the exercise, hence was not verified. \nconfirmed exits from the payroll. Meanwhile, the funds lost should \nc) A total of 02 (1.2%) employees on the payroll did not \nbe recovered. \nappear for the validation and were confirmed to have  \nexited the hospital by abscondment from duty. I noted To ensure that that a total of UGX. 57,319,872 had been paid as salary to the  \nnew the two employees and this is considered a financial loss to \nemployees access Government. the payroll", "metadata": {"headings": [{"headings_0": {"content": "employee", "page": 7, "level": 1}}, {"headings_1": {"content": "monthly payrolls", "page": 7, "level": 1}}, [{"headings_0": {"content": "employee", "page": 7, "level": 1}}, {"headings_1": {"content": "monthly payrolls", "page": 7, "level": 1}}], [{"headings_0": {"content": "employee", "page": 7, "level": 1}}, {"headings_1": {"content": "monthly payrolls", "page": 7, "level": 1}}], [{"headings_0": {"content": "employee", "page": 7, "level": 1}}, {"headings_1": {"content": "monthly payrolls", "page": 7, "level": 1}}], [{"headings_0": {"content": "employee", "page": 7, "level": 1}}, {"headings_1": {"content": "monthly payrolls", "page": 7, "level": 1}}], [{"headings_0": {"content": "employee", "page": 7, "level": 1}}, {"headings_1": {"content": "monthly payrolls", "page": 7, "level": 1}}], [{"headings_0": {"content": "employee", "page": 7, "level": 1}}, {"headings_1": {"content": "monthly payrolls", "page": 7, "level": 1}}], [{"headings_0": {"content": "employee", "page": 7, "level": 1}}, {"headings_1": {"content": "monthly payrolls", "page": 7, "level": 1}}], [{"headings_0": {"content": "employee", "page": 7, "level": 1}}, {"headings_1": {"content": "monthly payrolls", "page": 7, "level": 1}}], [{"headings_0": {"content": "employee", "page": 7, "level": 1}}, {"headings_1": {"content": "monthly payrolls", "page": 7, "level": 1}}], [{"headings_0": {"content": "employee", "page": 7, "level": 1}}, {"headings_1": {"content": "monthly payrolls", "page": 7, "level": 1}}]], "page": 7, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "promptly.", "metadata": {"headings": [{"headings_0": {"content": "promptly.", "page": 7, "level": 1}}, {"headings_1": {"content": "employee", "page": 7, "level": 1}}], "page": 7, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "d) 04 individuals whose names were not on the Entebbe RRH payroll by June 2023, appeared for the validation exercise. \nThese individuals were included on the validated payroll, \njun ensure that \\| information undermines the integrity of the employee records Entebbe RRH\u2019s records and may complicate the employee are duly updated service history and retirement procedures. Where the errors in and brought to the dates of birth increase the length of service, it may lead to the attention of the irregular extension of employee service.  \nMinistry of Public Service within a The Accounting Officer explained that a communication to the specified timeline Permanent Secretary of Ministry of Public Service had been  \nfor appropriate drafted to effect the changes on their employment record.  \naction.", "metadata": {"headings": [{"headings_0": {"content": "promptly.", "page": 7, "level": 1}}, {"headings_1": {"content": "employee", "page": 7, "level": 1}}, [{"headings_0": {"content": "promptly.", "page": 7, "level": 1}}, {"headings_1": {"content": "employee", "page": 7, "level": 1}}], [{"headings_0": {"content": "promptly.", "page": 7, "level": 1}}, {"headings_1": {"content": "employee", "page": 7, "level": 1}}]], "page": 7, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 8, "level": 3}}, {"headings_1": {"content": "promptly.", "page": 7, "level": 1}}], "page": 8, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "requirements.", "metadata": {"headings": [{"headings_0": {"content": "requirements.", "page": 11, "level": 6}}, {"headings_1": {"content": "e)", "page": 8, "level": 3}}], "page": 11, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.3 Inadequate space for drugs  \nThe Public Health principals provide that Essential Medicines and Health Supplies should be stored and handled in accordance to the manufacturer\u2019s recommendations and that the condition should be maintained throughout the supply chain in order to guarantee the quality and safety of the commodities. Essential medicines and health supplies should be stored appropriately in order to maintain their potency and", "metadata": {"headings": [{"headings_0": {"content": "requirements.", "page": 11, "level": 6}}, {"headings_1": {"content": "e)", "page": 8, "level": 3}}], "page": 11, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quality.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 11, "level": 1}}, {"headings_1": {"content": "requirements.", "page": 11, "level": 6}}], "page": 11, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I observed poor storage conditions for drugs at Entebbe RRH. The drug store is congested due to limited space, drugs are not stored on pallets as recommended thus exposing them to moisture which could lead to deterioration. Drugs are not segregated as required. See the picture below. \n2% \nAR vercrowded store the Erin  \nof Entebb \nPoor storage can result in deterioration or the development of poisonous degradation products that can be hazardous to the patients. \nThe Accounting Officer explained that as part of the proposed improvement of the Referral Hospital infrastructure, the main store was included in the planning and design of the block and this would address the challenges of inadequate storage space. \nRecommendation  \nI advised the Accounting Officer to mobilize funds with MoFPED to ensure that the proposed modifications to the hospital infrastructure is expedited. \n4.4 Inspection of the Regional Referral Hospital  \nEntebbe Regional Referral Hospital was built by the British colonialists in the 20th \nThe following observations were made during inspection of the Regional Referral", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 11, "level": 1}}, {"headings_1": {"content": "requirements.", "page": 11, "level": 6}}, [{"headings_0": {"content": "quality.", "page": 11, "level": 1}}, {"headings_1": {"content": "requirements.", "page": 11, "level": 6}}], [{"headings_0": {"content": "quality.", "page": 11, "level": 1}}, {"headings_1": {"content": "requirements.", "page": 11, "level": 6}}], [{"headings_0": {"content": "quality.", "page": 11, "level": 1}}, {"headings_1": {"content": "requirements.", "page": 11, "level": 6}}], [{"headings_0": {"content": "quality.", "page": 11, "level": 1}}, {"headings_1": {"content": "requirements.", "page": 11, "level": 6}}], [{"headings_0": {"content": "quality.", "page": 11, "level": 1}}, {"headings_1": {"content": "requirements.", "page": 11, "level": 6}}], [{"headings_0": {"content": "quality.", "page": 11, "level": 1}}, {"headings_1": {"content": "requirements.", "page": 11, "level": 6}}], [{"headings_0": {"content": "quality.", "page": 11, "level": 1}}, {"headings_1": {"content": "requirements.", "page": 11, "level": 6}}]], "page": 11, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Hospital.", "metadata": {"headings": [{"headings_0": {"content": "Hospital.", "page": 12, "level": 2}}, {"headings_1": {"content": "quality.", "page": 11, "level": 1}}], "page": 12, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.5 Inadequate inpatient bed capacity  \nAccording to the Health Service Standards 2021 issued by Ministry of Health provides that a Regional Referral hospital should have a minimum bed capacity of 450 beds to handle inpatients and referrals, serving an estimated population of not more than two million (2,000,000) persons.", "metadata": {"headings": [{"headings_0": {"content": "Hospital.", "page": 12, "level": 2}}, {"headings_1": {"content": "quality.", "page": 11, "level": 1}}], "page": 12, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I observed that the Regional Referral Hospital has only a 150 bed capacity hospital falling short of the required minimum of 450 beds for a regional referral hospital creating a deficit of 200 beds. In the absence of the bed requirements, I noted that it has caused congestion and overcrowding in the hospital wards which may lead to spreading and transmitting of diseases amongst the already sick admitted patients. As a result of the congestion in the hospital, critical services have been affected that include;  \ne Tuberculosis (TB) patients have no isolated ward for a disease that is airborne;  \ne Accident victims do not have their own ward for treatment and special care for born related injuries;  \ne Postnatal and maternal mothers don\u2019t have separate wards and therefore risk infecting one another.", "metadata": {"headings": [{"headings_0": {"content": "Hospital.", "page": 12, "level": 2}}, {"headings_1": {"content": "quality.", "page": 11, "level": 1}}], "page": 12, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aes", "metadata": {"headings": [{"headings_0": {"content": "aes", "page": 12, "level": 3}}, {"headings_1": {"content": "Hospital.", "page": 12, "level": 2}}], "page": 12, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "hai", "metadata": {"headings": [{"headings_0": {"content": "hai", "page": 14, "level": 2}}, {"headings_1": {"content": "aes", "page": 12, "level": 3}}], "page": 14, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "equipment delivered by MoH laying idle in the Hospital \nThe Accounting Officer explained that the project for the upgrade of grade A and is under technical procurement review by the infrastructure division of MoH. In the interim a space has been identified to be used as a high dependence Unit (HDU). \nThe Accounting Officer explained that the Regional Referral Hospital operates with only 16% staffing since its inception in 2019. However, the Accounting Officer further hinted that additional wage was received in the FY 2022/23 but the RRH could not recruit due to a ban on recruitment by MoPS. \nRecommendation \nI advised the Accounting Officer to expedite the recruitment process when the ban is lifted by MoPS. Meanwhile, the Accounting Officer should engage MoH for additional funding to recruit more specialized personnel. \n4.9  \nIrregularities in the functionality of the Oxygen Bank  \nI noted that the Regional Hospital was not equipped with adequate pipes to transfer oxygen from the source to the wards where it is required. Instead, Oxygen can only be accessed from the private ward leaving the general ward, and other wards without oxygen. Refer to the pictures below.", "metadata": {"headings": [{"headings_0": {"content": "hai", "page": 14, "level": 2}}, {"headings_1": {"content": "aes", "page": 12, "level": 3}}, [{"headings_0": {"content": "hai", "page": 14, "level": 2}}, {"headings_1": {"content": "aes", "page": 12, "level": 3}}], [{"headings_0": {"content": "hai", "page": 14, "level": 2}}, {"headings_1": {"content": "aes", "page": 12, "level": 3}}], [{"headings_0": {"content": "hai", "page": 14, "level": 2}}, {"headings_1": {"content": "aes", "page": 12, "level": 3}}], [{"headings_0": {"content": "hai", "page": 14, "level": 2}}, {"headings_1": {"content": "aes", "page": 12, "level": 3}}], [{"headings_0": {"content": "hai", "page": 14, "level": 2}}, {"headings_1": {"content": "aes", "page": 12, "level": 3}}]], "page": 14, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee a", "metadata": {"headings": [{"headings_0": {"content": "ee a", "page": 15, "level": 4}}, {"headings_1": {"content": "hai", "page": 14, "level": 2}}], "page": 15, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ee a", "page": 15, "level": 4}}, {"headings_1": {"content": "hai", "page": 14, "level": 2}}], "page": 15, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Bee dan \\| Flle SE I \\| 7/7  \n\u2014 FE Was aaa i Ir Y", "metadata": {"headings": [{"headings_0": {"content": "ee a", "page": 15, "level": 4}}, {"headings_1": {"content": "hai", "page": 14, "level": 2}}], "page": 15, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "=. J Pan", "metadata": {"headings": [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, {"headings_1": {"content": "ee a", "page": 15, "level": 4}}], "page": 15, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|! eg Nein Se en  \n\u2019  \ni IE beiten  \nOxygen tanks in the hospital \\| Cylinders placed near the \\| Empty Oxygen bank \n\\| corridors patients \\| \nThe Accounting Officer explained that part of the Hospital was pipped with funding from MoH and with the new oxygen plant being constructed, it was anticipated that other sections of the hospital would be connected. \nRecommendation \nI advised the Accounting Officer to expedite the construction of the new oxygen plant. \n4.10 Non-functional incinerator \nI observed that the incinerator for the Regional Hospital was not functioning and this has led to accumulation of hazardous medical waste as shown in the pictures below. \nThe Accounting Officer attributed this to inadequate non-wage recurrent budget to procure fuel to operate both the incinerator and the Hospital Standby Generator. However, the Accounting Officer promised to engage MoFPED and MoH to provide additional funds to run the incinerator and the standby generator. \nRecommendation \nI advised the Accounting Officer to consider engaging other development partners for additional funds. In a meantime, the Accounting Officer should continue to engage MoH and MoFPED to increase funding of non-wage recurrent activities. \n4.11 Unmaintained Hospital Equipment  \nI observed that machines such as the fabric dryer, bottle crasher, autoclaves were non-functional due to failure by the Regional Hospital to service them on time. I also noted that no service log/record was maintained by the Hospital. The hospital relied on support provided by MoH through their central machine workshop. Below are pictures of non-functional machines.  \n.", "metadata": {"headings": [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, {"headings_1": {"content": "ee a", "page": 15, "level": 4}}, [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, {"headings_1": {"content": "ee a", "page": 15, "level": 4}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, {"headings_1": {"content": "ee a", "page": 15, "level": 4}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, {"headings_1": {"content": "ee a", "page": 15, "level": 4}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, {"headings_1": {"content": "ee a", "page": 15, "level": 4}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, {"headings_1": {"content": "ee a", "page": 15, "level": 4}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, {"headings_1": {"content": "ee a", "page": 15, "level": 4}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, {"headings_1": {"content": "ee a", "page": 15, "level": 4}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, {"headings_1": {"content": "ee a", "page": 15, "level": 4}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, {"headings_1": {"content": "ee a", "page": 15, "level": 4}}], [{"headings_0": {"content": "=. J Pan", "page": 15, "level": 3}}, {"headings_1": {"content": "ee a", "page": 15, "level": 4}}]], "page": 15, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= Th", "metadata": {"headings": [{"headings_0": {"content": "= Th", "page": 16, "level": 3}}, {"headings_1": {"content": "=. J Pan", "page": 15, "level": 3}}], "page": 16, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= \na >", "metadata": {"headings": [{"headings_0": {"content": "= Th", "page": 16, "level": 3}}, {"headings_1": {"content": "=. J Pan", "page": 15, "level": 3}}, [{"headings_0": {"content": "= Th", "page": 16, "level": 3}}, {"headings_1": {"content": "=. J Pan", "page": 15, "level": 3}}]], "page": 16, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DE", "metadata": {"headings": [{"headings_0": {"content": "DE", "page": 16, "level": 1}}, {"headings_1": {"content": "= Th", "page": 16, "level": 3}}], "page": 16, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": ">  \nNonfunctional Bottle erusher \nserviced = \\| washing \n$ m a  \n\\| Be  \nUn- = dev i 4 & broken  \nObsolete boiler that had not Non-functional autoclaves dryer been used \\| \nThese machines are obsolete and are deteriorating annually thus affecting the useful life. Besides, the non-functionality has affected the delivery of services to the community. \nThe Accounting Officer attributed this to the lack of a medical maintenance workshop, and inadequate staffing. The Regional Hospital has only one engineering \n4.12 Dilapidated hospital structures  \nAudit observed that the Regional Referral Hospital amenities were dilapidated and non-functional barely seven (7) years after the hospital underwent major renovations totalling to UGX.23.2 billion. Refer to the pictures below. \nJe", "metadata": {"headings": [{"headings_0": {"content": "DE", "page": 16, "level": 1}}, {"headings_1": {"content": "= Th", "page": 16, "level": 3}}, [{"headings_0": {"content": "DE", "page": 16, "level": 1}}, {"headings_1": {"content": "= Th", "page": 16, "level": 3}}], [{"headings_0": {"content": "DE", "page": 16, "level": 1}}, {"headings_1": {"content": "= Th", "page": 16, "level": 3}}], [{"headings_0": {"content": "DE", "page": 16, "level": 1}}, {"headings_1": {"content": "= Th", "page": 16, "level": 3}}], [{"headings_0": {"content": "DE", "page": 16, "level": 1}}, {"headings_1": {"content": "= Th", "page": 16, "level": 3}}], [{"headings_0": {"content": "DE", "page": 16, "level": 1}}, {"headings_1": {"content": "= Th", "page": 16, "level": 3}}], [{"headings_0": {"content": "DE", "page": 16, "level": 1}}, {"headings_1": {"content": "= Th", "page": 16, "level": 3}}]], "page": 16, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "DE", "page": 16, "level": 1}}, {"headings_1": {"content": "= Th", "page": 16, "level": 3}}], "page": 20, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "GENERAL", "metadata": {"headings": [{"headings_0": {"content": "GENERAL", "page": 21, "level": 6}}, {"headings_1": {"content": "DE", "page": 16, "level": 1}}], "page": 21, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ORIGMA", "metadata": {"headings": [{"headings_0": {"content": "ORIGMA", "page": 21, "level": 1}}, {"headings_1": {"content": "GENERAL", "page": 21, "level": 6}}], "page": 21, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Le OP vn", "metadata": {"headings": [{"headings_0": {"content": "Le OP vn", "page": 21, "level": 3}}, {"headings_1": {"content": "ORIGMA", "page": 21, "level": 1}}], "page": 21, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27\" December, 2023  \na \nypne 34\\} \u2018Aujenb Ssne)  \nsy) \u2018azuajsixa 4so9 apnyauJ JO \\*PpaAlesqo \nSSeIppe pue au 3y\\}  \nyuewwozypny pynoys \u2018awn \"Ayyjeuompuny edu  \nJuawWwod \\{Buimoy]oy \u2018Adenbape Ajay\u0131] suoijdeaxe (av)", "metadata": {"headings": [{"headings_0": {"content": "Le OP vn", "page": 21, "level": 3}}, {"headings_1": {"content": "ORIGMA", "page": 21, "level": 1}}, [{"headings_0": {"content": "Le OP vn", "page": 21, "level": 3}}, {"headings_1": {"content": "ORIGMA", "page": 21, "level": 1}}], [{"headings_0": {"content": "Le OP vn", "page": 21, "level": 3}}, {"headings_1": {"content": "ORIGMA", "page": 21, "level": 1}}]], "page": 21, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pue", "metadata": {"headings": [{"headings_0": {"content": "pue", "page": 22, "level": 3}}, {"headings_1": {"content": "Le OP vn", "page": 21, "level": 3}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ay A ov ian )AQ sol ( es 723 pe 10) se as ss sw qu jo 495 DIA a lap DAL A", "metadata": {"headings": [{"headings_0": {"content": "pue", "page": 22, "level": 3}}, {"headings_1": {"content": "Le OP vn", "page": 21, "level": 3}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A\u0131aAljap", "metadata": {"headings": [{"headings_0": {"content": "A\u0131aAljap", "page": 22, "level": 2}}, {"headings_1": {"content": "pue", "page": 22, "level": 3}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A ae el u 9d \n321A13S 3v jen nu qu da 30 aq jeu 1 ue sa  \nT Jo \nem se s\u0131n jo 423 336 pe aq you 2 ue se", "metadata": {"headings": [{"headings_0": {"content": "A\u0131aAljap", "page": 22, "level": 2}}, {"headings_1": {"content": "pue", "page": 22, "level": 3}}, [{"headings_0": {"content": "A\u0131aAljap", "page": 22, "level": 2}}, {"headings_1": {"content": "pue", "page": 22, "level": 3}}], [{"headings_0": {"content": "A\u0131aAljap", "page": 22, "level": 2}}, {"headings_1": {"content": "pue", "page": 22, "level": 3}}]], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "JuaJx3", "metadata": {"headings": [{"headings_0": {"content": "JuaJx3", "page": 22, "level": 2}}, {"headings_1": {"content": "A\u0131aAljap", "page": 22, "level": 2}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "er] 61 39 pe ag)\u00bb au oy ser A u) n w aq (sa voesyuaA Aq \n30 SaULeunonad Juswa\u00dfeuew a] de] el u  \nwi\\} al", "metadata": {"headings": [{"headings_0": {"content": "JuaJx3", "page": 22, "level": 2}}, {"headings_1": {"content": "A\u0131aAljap", "page": 22, "level": 2}}, [{"headings_0": {"content": "JuaJx3", "page": 22, "level": 2}}, {"headings_1": {"content": "A\u0131aAljap", "page": 22, "level": 2}}]], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payodas", "metadata": {"headings": [{"headings_0": {"content": "payodas", "page": 22, "level": 1}}, {"headings_1": {"content": "JuaJx3", "page": 22, "level": 2}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "vw\\} p n ye b AQ jo o vn 3\\| d n s\\} e s A 2\\} m y 3 Pp q A 7 y 3 Vv n Ip 3 \u00b0 4 av yen nb que A das yo pa ul vd aad 19 ew au 3 daa yo", "metadata": {"headings": [{"headings_0": {"content": "payodas", "page": 22, "level": 1}}, {"headings_1": {"content": "JuaJx3", "page": 22, "level": 2}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uonequawadwy", "metadata": {"headings": [{"headings_0": {"content": "uonequawadwy", "page": 22, "level": 1}}, {"headings_1": {"content": "payodas", "page": 22, "level": 1}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "inv 3 uo> isnj> uo qe dyno an [PAR] una) d/A eme on/I \u0131 dw awe paqu -( 7x3 goqu \u0131dw\u0131 awa neq uo jo d\u0131no qn 007) qey 79 way Ss pue uap\u0131 An ne ana s yim sqns Huey ye owe Sun", "metadata": {"headings": [{"headings_0": {"content": "inv 3 uo> isnj> uo qe dyno an [PAR] una) d/A eme on/I \u0131 dw awe paqu -( 7x3 goqu \u0131dw\u0131 awa neq uo jo d\u0131no qn 007) qey 79 way Ss pue uap\u0131 An ne ana s yim sqns Huey ye owe Sun", "page": 22, "level": 3}}, {"headings_1": {"content": "uonequawadwy", "page": 22, "level": 1}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": ") C", "metadata": {"headings": [{"headings_0": {"content": "inv 3 uo> isnj> uo qe dyno an [PAR] una) d/A eme on/I \u0131 dw awe paqu -( 7x3 goqu \u0131dw\u0131 awa neq uo jo d\u0131no qn 007) qey 79 way Ss pue uap\u0131 An ne ana s yim sqns Huey ye owe Sun", "page": 22, "level": 3}}, {"headings_1": {"content": "uonequawadwy", "page": 22, "level": 1}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wny \u0131 uo) \u0131sna uo qe ye Aina jaa] nna) d/A eye oN/I 3 [duiz ws paqu -( aa yoqu du ows yey uo jo oe AA", "metadata": {"headings": [{"headings_0": {"content": "wny \u0131 uo) \u0131sna uo qe ye Aina jaa] nna) d/A eye oN/I 3 [duiz ws paqu -( aa yoqu du ows yey uo jo oe AA", "page": 22, "level": 3}}, {"headings_1": {"content": "inv 3 uo> isnj> uo qe dyno an [PAR] una) d/A eme on/I \u0131 dw awe paqu -( 7x3 goqu \u0131dw\u0131 awa neq uo jo d\u0131no qn 007) qey 79 way Ss pue uap\u0131 An ne ana s yim sqns Huey ye owe Sun", "page": 22, "level": 3}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| jo yndjno \naa oy wi ue = eA eu au  \n2", "metadata": {"headings": [{"headings_0": {"content": "wny \u0131 uo) \u0131sna uo qe ye Aina jaa] nna) d/A eye oN/I 3 [duiz ws paqu -( aa yoqu du ows yey uo jo oe AA", "page": 22, "level": 3}}, {"headings_1": {"content": "inv 3 uo> isnj> uo qe dyno an [PAR] una) d/A eme on/I \u0131 dw awe paqu -( 7x3 goqu \u0131dw\u0131 awa neq uo jo d\u0131no qn 007) qey 79 way Ss pue uap\u0131 An ne ana s yim sqns Huey ye owe Sun", "page": 22, "level": 3}}, [{"headings_0": {"content": "wny \u0131 uo) \u0131sna uo qe ye Aina jaa] nna) d/A eye oN/I 3 [duiz ws paqu -( aa yoqu du ows yey uo jo oe AA", "page": 22, "level": 3}}, {"headings_1": {"content": "inv 3 uo> isnj> uo qe dyno an [PAR] una) d/A eme on/I \u0131 dw awe paqu -( 7x3 goqu \u0131dw\u0131 awa neq uo jo d\u0131no qn 007) qey 79 way Ss pue uap\u0131 An ne ana s yim sqns Huey ye owe Sun", "page": 22, "level": 3}}]], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Juayx3", "metadata": {"headings": [{"headings_0": {"content": "Juayx3", "page": 22, "level": 2}}, {"headings_1": {"content": "wny \u0131 uo) \u0131sna uo qe ye Aina jaa] nna) d/A eye oN/I 3 [duiz ws paqu -( aa yoqu du ows yey uo jo oe AA", "page": 22, "level": 3}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jo ay yen ad o4 wa ue a", "metadata": {"headings": [{"headings_0": {"content": "Juayx3", "page": 22, "level": 2}}, {"headings_1": {"content": "wny \u0131 uo) \u0131sna uo qe ye Aina jaa] nna) d/A eye oN/I 3 [duiz ws paqu -( aa yoqu du ows yey uo jo oe AA", "page": 22, "level": 3}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6L", "metadata": {"headings": [{"headings_0": {"content": "6L", "page": 22, "level": 3}}, {"headings_1": {"content": "Juayx3", "page": 22, "level": 2}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "wy no qu ds qua an x 0) \u201a00 (\\| \nv\\| w no qu jor eo as P\\| n x5 0) 00 G eu SIA pea nq 6p 72 n xo 0) 00 G  \nna 6p jo pe e w no au n x9 0) oo G,", "metadata": {"headings": [{"headings_0": {"content": "6L", "page": 22, "level": 3}}, {"headings_1": {"content": "Juayx3", "page": 22, "level": 2}}, [{"headings_0": {"content": "6L", "page": 22, "level": 3}}, {"headings_1": {"content": "Juayx3", "page": 22, "level": 2}}]], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uop snjo uor qe ano Ind AB] I Ing) A nd gue pay oN/ 3 ny A nd nue pay (", "metadata": {"headings": [{"headings_0": {"content": "uop snjo uor qe ano Ind AB] I Ing) A nd gue pay oN/ 3 ny A nd nue pay (", "page": 22, "level": 2}}, {"headings_1": {"content": "6L", "page": 22, "level": 3}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "uoy snp uo! je \u0131py Aa 49] PB", "metadata": {"headings": [{"headings_0": {"content": "uoy snp uo! je \u0131py Aa 49] PB", "page": 22, "level": 3}}, {"headings_1": {"content": "uop snjo uor qe ano Ind AB] I Ing) A nd gue pay oN/ 3 ny A nd nue pay (", "page": 22, "level": 2}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u0131na) A nd nue pay oN/ 7 ny A nd nue pay (", "metadata": {"headings": [{"headings_0": {"content": "\u0131na) A nd nue pay oN/ 7 ny A nd nue pay (", "page": 22, "level": 2}}, {"headings_1": {"content": "uoy snp uo! je \u0131py Aa 49] PB", "page": 22, "level": 3}}], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I s\u0131 ayy saad 10) ew ou 2 pu eo 403 sn pe Aq en eu 36 ow zu eal os eu aq &\\| A) /sa ON Je ou AB \\| sy ea os u \ns \nA 3 s A 3 s  \nA 9 s A 9 5 \n\u2014 ) n ( \nb w 3 \u00bb ul 6 u 18 p \n07 \nA 3 s A a s  \nA 3 s  \nA a s A) 3 5", "metadata": {"headings": [{"headings_0": {"content": "\u0131na) A nd nue pay oN/ 7 ny A nd nue pay (", "page": 22, "level": 2}}, {"headings_1": {"content": "uoy snp uo! je \u0131py Aa 49] PB", "page": 22, "level": 3}}, [{"headings_0": {"content": "\u0131na) A nd nue pay oN/ 7 ny A nd nue pay (", "page": 22, "level": 2}}, {"headings_1": {"content": "uoy snp uo! je \u0131py Aa 49] PB", "page": 22, "level": 3}}], [{"headings_0": {"content": "\u0131na) A nd nue pay oN/ 7 ny A nd nue pay (", "page": 22, "level": 2}}, {"headings_1": {"content": "uoy snp uo! je \u0131py Aa 49] PB", "page": 22, "level": 3}}], [{"headings_0": {"content": "\u0131na) A nd nue pay oN/ 7 ny A nd nue pay (", "page": 22, "level": 2}}, {"headings_1": {"content": "uoy snp uo! je \u0131py Aa 49] PB", "page": 22, "level": 3}}], [{"headings_0": {"content": "\u0131na) A nd nue pay oN/ 7 ny A nd nue pay (", "page": 22, "level": 2}}, {"headings_1": {"content": "uoy snp uo! je \u0131py Aa 49] PB", "page": 22, "level": 3}}], [{"headings_0": {"content": "\u0131na) A nd nue pay oN/ 7 ny A nd nue pay (", "page": 22, "level": 2}}, {"headings_1": {"content": "uoy snp uo! je \u0131py Aa 49] PB", "page": 22, "level": 3}}], [{"headings_0": {"content": "\u0131na) A nd nue pay oN/ 7 ny A nd nue pay (", "page": 22, "level": 2}}, {"headings_1": {"content": "uoy snp uo! je \u0131py Aa 49] PB", "page": 22, "level": 3}}]], "page": 22, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PA s|2|\u00bb PA s|\u00bb|\u00bb PA s|93|3 PTA] s|a]oa WAlALA|PA] s|\u00bb3]9", "metadata": {"headings": [{"headings_0": {"content": "PA s|2|\u00bb PA s|\u00bb|\u00bb PA s|93|3 PTA] s|a]oa WAlALA|PA] s|\u00bb3]9", "page": 24, "level": 1}}, {"headings_1": {"content": "\u0131na) A nd nue pay oN/ 7 ny A nd nue pay (", "page": 22, "level": 2}}], "page": 24, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A] s A s A] s  \ns s [I AY] s A] s A] s  \nA s s PA 5 PA s PA s  \nPA s s A a s A 3] s  \nA 3 s  \nA a] s AL a s A sa A sa A so  \nA sa A so \n89T 891 89T got got", "metadata": {"headings": [{"headings_0": {"content": "PA s|2|\u00bb PA s|\u00bb|\u00bb PA s|93|3 PTA] s|a]oa WAlALA|PA] s|\u00bb3]9", "page": 24, "level": 1}}, {"headings_1": {"content": "\u0131na) A nd nue pay oN/ 7 ny A nd nue pay (", "page": 22, "level": 2}}, [{"headings_0": {"content": "PA s|2|\u00bb PA s|\u00bb|\u00bb PA s|93|3 PTA] s|a]oa WAlALA|PA] s|\u00bb3]9", "page": 24, "level": 1}}, {"headings_1": {"content": "\u0131na) A nd nue pay oN/ 7 ny A nd nue pay (", "page": 22, "level": 2}}]], "page": 24, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Jess Jes Je jeis Jes", "metadata": {"headings": [{"headings_0": {"content": "Jess Jes Je jeis Jes", "page": 24, "level": 8}}, {"headings_1": {"content": "PA s|2|\u00bb PA s|\u00bb|\u00bb PA s|93|3 PTA] s|a]oa WAlALA|PA] s|\u00bb3]9", "page": 24, "level": 1}}], "page": 24, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "J J J J J \noT 8 ot 8 oT g  \n91 8  \nOF 8 \nL  \nuou uou uou uou vou 3 > 3 a >", "metadata": {"headings": [{"headings_0": {"content": "Jess Jes Je jeis Jes", "page": 24, "level": 8}}, {"headings_1": {"content": "PA s|2|\u00bb PA s|\u00bb|\u00bb PA s|93|3 PTA] s|a]oa WAlALA|PA] s|\u00bb3]9", "page": 24, "level": 1}}, [{"headings_0": {"content": "Jess Jes Je jeis Jes", "page": 24, "level": 8}}, {"headings_1": {"content": "PA s|2|\u00bb PA s|\u00bb|\u00bb PA s|93|3 PTA] s|a]oa WAlALA|PA] s|\u00bb3]9", "page": 24, "level": 1}}], [{"headings_0": {"content": "Jess Jes Je jeis Jes", "page": 24, "level": 8}}, {"headings_1": {"content": "PA s|2|\u00bb PA s|\u00bb|\u00bb PA s|93|3 PTA] s|a]oa WAlALA|PA] s|\u00bb3]9", "page": 24, "level": 1}}]], "page": 24, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "metadata": {"headings": [{"headings_0": {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "page": 24, "level": 1}}, {"headings_1": {"content": "Jess Jes Je jeis Jes", "page": 24, "level": 8}}], "page": 24, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Auiny ad quew pe  \nAliny a\u0131dw\u0131 quew pe  \n\\|  \nAung aydun\u0131 Jusw pa Med le  \nAny ad usw pe aydum quew pa  \nV/N V/N V/N w/N viIN\\_\\|\\_W/N  \nW/N v/N V/N W/N TC Ll \u2018c6 000 00\u2019 z \u2018bo tb9 gb 0 426 6EE 19\u2019 0  \n\u2018Ob 000 00\u00b0 0  \nLEI 00S 00\u00b0 0  \n\u2018S6 00 0'0 zo \u2018bo b9 bb 08 \"eS \u00a3e 9'6 oT  \n\u2018Ob 00 o\u2019o 00 EI os o\u2019o 00  \nsls \u2018s6 00 0/0 zo \u2018bo \\#9 bb 08 \"tS \u20ac\u20ac 96 or \n\u2018Ob 00 o\u2019o 00 'zE)]\\| os 0\u20190 00 777 \u2018S6 00 o\u2019o zo \u2019%9 v9 bb 08 tS \u20ac\u20ac 9'6 oT  \n\u2018Ob 00 o\u2019o 00 \u2018ze 05 0\u20190 00  \njou enb yau pe jou enb ynu po jou enb ynu pa  \nyou enb yau p3  \njou enb you pa  \nJON enb ynu pa 30N enb yu pa JON enb yau pe  \nJON enb yau pe  \nION enb yau pe  \nON ON ON ON mi ON T \nA 3 5  \nA 3 s \nPA s\\|\u00bb\\|> PA s1I\u00bb3 A\\| a1\u00bb 5 A Cu] s  \nA 19\u00bb s ATA] s\\|s \\{ALA s \nA s A] s A] s  \n3 os PA PA PA PA PA s Ss 5 s Ss A a] s  \nA 3 5  \nA a s A 2 s A 3 s \nA so A so  \nA so A se  \nA so \n0  \n0", "metadata": {"headings": [{"headings_0": {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "page": 24, "level": 1}}, {"headings_1": {"content": "Jess Jes Je jeis Jes", "page": 24, "level": 8}}, [{"headings_0": {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "page": 24, "level": 1}}, {"headings_1": {"content": "Jess Jes Je jeis Jes", "page": 24, "level": 8}}], [{"headings_0": {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "page": 24, "level": 1}}, {"headings_1": {"content": "Jess Jes Je jeis Jes", "page": 24, "level": 8}}], [{"headings_0": {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "page": 24, "level": 1}}, {"headings_1": {"content": "Jess Jes Je jeis Jes", "page": 24, "level": 8}}], [{"headings_0": {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "page": 24, "level": 1}}, {"headings_1": {"content": "Jess Jes Je jeis Jes", "page": 24, "level": 8}}], [{"headings_0": {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "page": 24, "level": 1}}, {"headings_1": {"content": "Jess Jes Je jeis Jes", "page": 24, "level": 8}}], [{"headings_0": {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "page": 24, "level": 1}}, {"headings_1": {"content": "Jess Jes Je jeis Jes", "page": 24, "level": 8}}]], "page": 24, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "got 89T 89T 89T 891", "metadata": {"headings": [{"headings_0": {"content": "got 89T 89T 89T 891", "page": 25, "level": 1}}, {"headings_1": {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "page": 24, "level": 1}}], "page": 25, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jes 3es Je 3e85 jeqs J 5 J 3 4 \noT 8 oT 8  \noT 8 oT 8  \noT 8 \nuou uou uou uou uou > 9 a 2", "metadata": {"headings": [{"headings_0": {"content": "got 89T 89T 89T 891", "page": 25, "level": 1}}, {"headings_1": {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "page": 24, "level": 1}}, [{"headings_0": {"content": "got 89T 89T 89T 891", "page": 25, "level": 1}}, {"headings_1": {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "page": 24, "level": 1}}], [{"headings_0": {"content": "got 89T 89T 89T 891", "page": 25, "level": 1}}, {"headings_1": {"content": "ad usw pe Any a\u0131dw\u0131 quaw pa Med le", "page": 24, "level": 1}}]], "page": 25, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Any ad ou pe Med ie", "metadata": {"headings": [{"headings_0": {"content": "Any ad ou pe Med ie", "page": 25, "level": 2}}, {"headings_1": {"content": "got 89T 89T 89T 891", "page": 25, "level": 1}}], "page": 25, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Any a\u0131d\u0131m uw pa Any ad wow pa  \nAny ajdun wow Po \n\\|  \n\\| \nAny ad quew pa med le", "metadata": {"headings": [{"headings_0": {"content": "Any ad ou pe Med ie", "page": 25, "level": 2}}, {"headings_1": {"content": "got 89T 89T 89T 891", "page": 25, "level": 1}}, [{"headings_0": {"content": "Any ad ou pe Med ie", "page": 25, "level": 2}}, {"headings_1": {"content": "got 89T 89T 89T 891", "page": 25, "level": 1}}], [{"headings_0": {"content": "Any ad ou pe Med ie", "page": 25, "level": 2}}, {"headings_1": {"content": "got 89T 89T 89T 891", "page": 25, "level": 1}}]], "page": 25, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Any ajdwi yuaw pa Any adwy quow pa", "metadata": {"headings": [{"headings_0": {"content": "Any ajdwi yuaw pa Any adwy quow pa", "page": 25, "level": 1}}, {"headings_1": {"content": "Any ad ou pe Med ie", "page": 25, "level": 2}}], "page": 25, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Auny ojdui Juaw pa \nwin\\_\\| v/N W/N W/N w/n  \nwin V/N V/N W/N V/N cc", "metadata": {"headings": [{"headings_0": {"content": "Any ajdwi yuaw pa Any adwy quow pa", "page": 25, "level": 1}}, {"headings_1": {"content": "Any ad ou pe Med ie", "page": 25, "level": 2}}, [{"headings_0": {"content": "Any ajdwi yuaw pa Any adwy quow pa", "page": 25, "level": 1}}, {"headings_1": {"content": "Any ad ou pe Med ie", "page": 25, "level": 2}}]], "page": 25, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014\u2014\u2014 |\u2019 ets Ss 0 CL 60S so\u2019 & UL os 00\u00b0 0", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014\u2014 |\u2019 ets Ss 0 CL 60S so\u2019 & UL os 00\u00b0 0", "page": 25, "level": 8}}, {"headings_1": {"content": "Any ajdwi yuaw pa Any adwy quow pa", "page": 25, "level": 1}}], "page": 25, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018Te \u00a36T Te\u2019 T \n\u2018ez 016 bb\u2019 9  \n\\| \n\u2018Te 6T Ge TT \u20186z 46 vo 9  \nTS Hz os ad os 96 LS  \nCL os 0\u20190 00 \n\u2018Te 67 GE IT \u20186z 16 v/o ob  \n\u201822 TS v7 os CI 0s 9'6 LS  \n\u2018Cl os 0\u20190 00 \n\u2018Te 61T GE TT '6z L6 v/o 9  \n\u2018Le TS vi os \"eT 0s 9'6 LS  \nwas os o'o 00 \njou enb yau pe jou enb hu pa  \njou enb gnu pa jou enb jou enb", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014\u2014 |\u2019 ets Ss 0 CL 60S so\u2019 & UL os 00\u00b0 0", "page": 25, "level": 8}}, {"headings_1": {"content": "Any ajdwi yuaw pa Any adwy quow pa", "page": 25, "level": 1}}, [{"headings_0": {"content": "\u2014\u2014\u2014 |\u2019 ets Ss 0 CL 60S so\u2019 & UL os 00\u00b0 0", "page": 25, "level": 8}}, {"headings_1": {"content": "Any ajdwi yuaw pa Any adwy quow pa", "page": 25, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014\u2014 |\u2019 ets Ss 0 CL 60S so\u2019 & UL os 00\u00b0 0", "page": 25, "level": 8}}, {"headings_1": {"content": "Any ajdwi yuaw pa Any adwy quow pa", "page": 25, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014\u2014 |\u2019 ets Ss 0 CL 60S so\u2019 & UL os 00\u00b0 0", "page": 25, "level": 8}}, {"headings_1": {"content": "Any ajdwi yuaw pa Any adwy quow pa", "page": 25, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014\u2014 |\u2019 ets Ss 0 CL 60S so\u2019 & UL os 00\u00b0 0", "page": 25, "level": 8}}, {"headings_1": {"content": "Any ajdwi yuaw pa Any adwy quow pa", "page": 25, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014\u2014 |\u2019 ets Ss 0 CL 60S so\u2019 & UL os 00\u00b0 0", "page": 25, "level": 8}}, {"headings_1": {"content": "Any ajdwi yuaw pa Any adwy quow pa", "page": 25, "level": 1}}]], "page": 25, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "JON enb ynu pa 30N enb Qu pa", "metadata": {"headings": [{"headings_0": {"content": "JON enb ynu pa 30N enb Qu pa", "page": 25, "level": 1}}, {"headings_1": {"content": "\u2014\u2014\u2014 |\u2019 ets Ss 0 CL 60S so\u2019 & UL os 00\u00b0 0", "page": 25, "level": 8}}], "page": 25, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30N enb yau pa 3ON enb JON enb \nON ON ON ON ON \nA] a s  \nA\\} 3 s A 3 s A 3 s  \nAl 3 s", "metadata": {"headings": [{"headings_0": {"content": "JON enb ynu pa 30N enb Qu pa", "page": 25, "level": 1}}, {"headings_1": {"content": "\u2014\u2014\u2014 |\u2019 ets Ss 0 CL 60S so\u2019 & UL os 00\u00b0 0", "page": 25, "level": 8}}, [{"headings_0": {"content": "JON enb ynu pa 30N enb Qu pa", "page": 25, "level": 1}}, {"headings_1": {"content": "\u2014\u2014\u2014 |\u2019 ets Ss 0 CL 60S so\u2019 & UL os 00\u00b0 0", "page": 25, "level": 8}}], [{"headings_0": {"content": "JON enb ynu pa 30N enb Qu pa", "page": 25, "level": 1}}, {"headings_1": {"content": "\u2014\u2014\u2014 |\u2019 ets Ss 0 CL 60S so\u2019 & UL os 00\u00b0 0", "page": 25, "level": 8}}]], "page": 25, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ATALA]PA}TAT s|oa PATALA]TALAT silaloa BA s|oa PA s|>|\u00bb PATATA| s|\u00bb2|\u00bb", "metadata": {"headings": [{"headings_0": {"content": "ATALA]PA}TAT s|oa PATALA]TALAT silaloa BA s|oa PA s|>|\u00bb PATATA| s|\u00bb2|\u00bb", "page": 26, "level": 1}}, {"headings_1": {"content": "JON enb ynu pa 30N enb Qu pa", "page": 25, "level": 1}}], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "s\\|s s A s LA s\\|s s\\|s 3 s A] a s A \ns s PA s Dok s A] s rT. 3 s \na s A a s A a) s", "metadata": {"headings": [{"headings_0": {"content": "ATALA]PA}TAT s|oa PATALA]TALAT silaloa BA s|oa PA s|>|\u00bb PATATA| s|\u00bb2|\u00bb", "page": 26, "level": 1}}, {"headings_1": {"content": "JON enb ynu pa 30N enb Qu pa", "page": 25, "level": 1}}, [{"headings_0": {"content": "ATALA]PA}TAT s|oa PATALA]TALAT silaloa BA s|oa PA s|>|\u00bb PATATA| s|\u00bb2|\u00bb", "page": 26, "level": 1}}, {"headings_1": {"content": "JON enb ynu pa 30N enb Qu pa", "page": 25, "level": 1}}], [{"headings_0": {"content": "ATALA]PA}TAT s|oa PATALA]TALAT silaloa BA s|oa PA s|>|\u00bb PATATA| s|\u00bb2|\u00bb", "page": 26, "level": 1}}, {"headings_1": {"content": "JON enb ynu pa 30N enb Qu pa", "page": 25, "level": 1}}]], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ATA a s", "metadata": {"headings": [{"headings_0": {"content": "ATA a s", "page": 26, "level": 3}}, {"headings_1": {"content": "ATALA]PA}TAT s|oa PATALA]TALAT silaloa BA s|oa PA s|>|\u00bb PATATA| s|\u00bb2|\u00bb", "page": 26, "level": 1}}], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "En A so A sa A so A  \nsa \n89T egr 897 89T 89T", "metadata": {"headings": [{"headings_0": {"content": "ATA a s", "page": 26, "level": 3}}, {"headings_1": {"content": "ATALA]PA}TAT s|oa PATALA]TALAT silaloa BA s|oa PA s|>|\u00bb PATATA| s|\u00bb2|\u00bb", "page": 26, "level": 1}}, [{"headings_0": {"content": "ATA a s", "page": 26, "level": 3}}, {"headings_1": {"content": "ATALA]PA}TAT s|oa PATALA]TALAT silaloa BA s|oa PA s|>|\u00bb PATATA| s|\u00bb2|\u00bb", "page": 26, "level": 1}}]], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jes yes Jes yes yes", "metadata": {"headings": [{"headings_0": {"content": "jes yes Jes yes yes", "page": 26, "level": 8}}, {"headings_1": {"content": "ATA a s", "page": 26, "level": 3}}], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "J J 3 3 J \nOT g ot 8 oT 8 oT 8  \n97 8 \nuou vou uou uou vou a > 3 3 > \nT", "metadata": {"headings": [{"headings_0": {"content": "jes yes Jes yes yes", "page": 26, "level": 8}}, {"headings_1": {"content": "ATA a s", "page": 26, "level": 3}}, [{"headings_0": {"content": "jes yes Jes yes yes", "page": 26, "level": 8}}, {"headings_1": {"content": "ATA a s", "page": 26, "level": 3}}], [{"headings_0": {"content": "jes yes Jes yes yes", "page": 26, "level": 8}}, {"headings_1": {"content": "ATA a s", "page": 26, "level": 3}}], [{"headings_0": {"content": "jes yes Jes yes yes", "page": 26, "level": 8}}, {"headings_1": {"content": "ATA a s", "page": 26, "level": 3}}]], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "metadata": {"headings": [{"headings_0": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}, {"headings_1": {"content": "jes yes Jes yes yes", "page": 26, "level": 8}}], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Any a\u0131ddu wow pe \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}, {"headings_1": {"content": "jes yes Jes yes yes", "page": 26, "level": 8}}, [{"headings_0": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}, {"headings_1": {"content": "jes yes Jes yes yes", "page": 26, "level": 8}}]], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "metadata": {"headings": [{"headings_0": {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "page": 26, "level": 1}}, {"headings_1": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Any ajdu\u0131 juew pa \nW/N win \u00a5/N v/n\\_\\| w/n  \nV/N win v/N v/n w/n \u20ac7 \n\u2018IT 002 00\u00b0 0 s.\\|s\u0131 \u2018oo T00 SL \u2018oo 000 6's \u2019s9 200  \n6's \u2018Ob 000 \n= \nTT OZ 0\u20190 00  \n\u2019oo 00 T oz \u201800 00 0 6S \u2018s9 00 z  \n6's \u2018Ob 00 0 \n\u2018TT 02 0\u2019o 00  \n\\\\sz\u0131 \u2018oo 00 T CZ \u2018oo 00 0 6/5 \u2018s9 00 T  \n6S \u2018Ob oo 0", "metadata": {"headings": [{"headings_0": {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "page": 26, "level": 1}}, {"headings_1": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}, [{"headings_0": {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "page": 26, "level": 1}}, {"headings_1": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}], [{"headings_0": {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "page": 26, "level": 1}}, {"headings_1": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}], [{"headings_0": {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "page": 26, "level": 1}}, {"headings_1": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}], [{"headings_0": {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "page": 26, "level": 1}}, {"headings_1": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}], [{"headings_0": {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "page": 26, "level": 1}}, {"headings_1": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}]], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. 02 o'o 00  \ns\u0131 \u2018oo 00 T S\u0131 \u2018oo 00 0 6\u2019S \u20189 00 z  \n6\u2019S \u2018Ob oo 0", "metadata": {"headings": [{"headings_0": {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "page": 26, "level": 1}}, {"headings_1": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nyou enb ynu pe  \nyou enb you pa jou enb ynu pa jou enb yau pe  \nyou enb ynu pa", "metadata": {"headings": [{"headings_0": {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "page": 26, "level": 1}}, {"headings_1": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}, [{"headings_0": {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "page": 26, "level": 1}}, {"headings_1": {"content": "Aung ayd\u0131m quaw pe Any ad quaw pa Any addun usw pe Any adun usw pa", "page": 26, "level": 2}}]], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "on enb ynu pa JON enb ynu pe JON enb ynu pe 30N enb yau pe", "metadata": {"headings": [{"headings_0": {"content": "on enb ynu pa JON enb ynu pe JON enb ynu pe 30N enb yau pe", "page": 26, "level": 8}}, {"headings_1": {"content": "Any ajdu\u0131 quaw pe Am ajdui Juaul pa Any ad usw pe ad quew pe", "page": 26, "level": 1}}], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "30N", "metadata": {"headings": [{"headings_0": {"content": "30N", "page": 26, "level": 1}}, {"headings_1": {"content": "on enb ynu pa JON enb ynu pe JON enb ynu pe 30N enb yau pe", "page": 26, "level": 8}}], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "enb", "metadata": {"headings": [{"headings_0": {"content": "enb", "page": 26, "level": 8}}, {"headings_1": {"content": "30N", "page": 26, "level": 1}}], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "On on ON ON on \nA\\} 3 s  \nA a s \nla 3 5 A 3 s A a s  \nA 3 s", "metadata": {"headings": [{"headings_0": {"content": "enb", "page": 26, "level": 8}}, {"headings_1": {"content": "30N", "page": 26, "level": 1}}, [{"headings_0": {"content": "enb", "page": 26, "level": 8}}, {"headings_1": {"content": "30N", "page": 26, "level": 1}}], [{"headings_0": {"content": "enb", "page": 26, "level": 8}}, {"headings_1": {"content": "30N", "page": 26, "level": 1}}]], "page": 26, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PAJTATLTA] sialoa PA s|a s|\u00bb2|9 PA s|/al]o PA si|a]oa A s|2|\u00bb", "metadata": {"headings": [{"headings_0": {"content": "PAJTATLTA] sialoa PA s|a s|\u00bb2|9 PA s|/al]o PA si|a]oa A s|2|\u00bb", "page": 27, "level": 1}}, {"headings_1": {"content": "enb", "page": 26, "level": 8}}], "page": 27, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "metadata": {"headings": [{"headings_0": {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "page": 27, "level": 1}}, {"headings_1": {"content": "PAJTATLTA] sialoa PA s|a s|\u00bb2|9 PA s|/al]o PA si|a]oa A s|2|\u00bb", "page": 27, "level": 1}}], "page": 27, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A] 3 \nA] s A s LAT s \nPATA s PA s s PA 5 PA s PA 5 a] s  \nA a s  \n> 5 A 3 s A 3 s A a s \nA so A so so A so A se A sa", "metadata": {"headings": [{"headings_0": {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "page": 27, "level": 1}}, {"headings_1": {"content": "PAJTATLTA] sialoa PA s|a s|\u00bb2|9 PA s|/al]o PA si|a]oa A s|2|\u00bb", "page": 27, "level": 1}}, [{"headings_0": {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "page": 27, "level": 1}}, {"headings_1": {"content": "PAJTATLTA] sialoa PA s|a s|\u00bb2|9 PA s|/al]o PA si|a]oa A s|2|\u00bb", "page": 27, "level": 1}}], [{"headings_0": {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "page": 27, "level": 1}}, {"headings_1": {"content": "PAJTATLTA] sialoa PA s|a s|\u00bb2|9 PA s|/al]o PA si|a]oa A s|2|\u00bb", "page": 27, "level": 1}}], [{"headings_0": {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "page": 27, "level": 1}}, {"headings_1": {"content": "PAJTATLTA] sialoa PA s|a s|\u00bb2|9 PA s|/al]o PA si|a]oa A s|2|\u00bb", "page": 27, "level": 1}}]], "page": 27, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "got g9T 89T 89T 89T 897", "metadata": {"headings": [{"headings_0": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}, {"headings_1": {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "page": 27, "level": 1}}], "page": 27, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jes jes ges Jeys Je 3eS J J 3 \u00a7 4 J \n9T 8 oT 8 97T 8 oT 8 oT 8 oT 8 \nuou uou you uou uou uou > 3 > a > 3 \nAung adui wew pe  \nAung ajdun quaw pa  \nAung ad quew po Aung aydw\u0131 usw pa Aung ad quew pa Med ie \n\\| \nAny ajdui yuau pe  \nAny oydu\u0131 juew pa", "metadata": {"headings": [{"headings_0": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}, {"headings_1": {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "page": 27, "level": 1}}, [{"headings_0": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}, {"headings_1": {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "page": 27, "level": 1}}], [{"headings_0": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}, {"headings_1": {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "page": 27, "level": 1}}], [{"headings_0": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}, {"headings_1": {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "page": 27, "level": 1}}], [{"headings_0": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}, {"headings_1": {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "page": 27, "level": 1}}], [{"headings_0": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}, {"headings_1": {"content": "s|s A] s|s AJLA[PA]AILA s|s [A] s A] s |A s", "page": 27, "level": 1}}]], "page": 27, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "metadata": {"headings": [{"headings_0": {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "page": 27, "level": 3}}, {"headings_1": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}], "page": 27, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "w/n win win VIN V/N V/N  \nv/N win win V/N V/N v/n ve \n= Erler \u2018oo 000 o'r \u2018oo 000 EEIEE \u2018s6 000 92 \u2018os 000 8T 'sL 000 UT \u2018os 000 \\|\u2018 \n\u2018oo 00 0  \nO'b \u201800 00 0  \n\u2018S6 00 0 92% \u2018os 00 0 et \u2018GL 00 0 zZE\\|I\\| \u2018OS 00 0 \nler \u2018oo 00 0 O'b \u2018oo 00 0  \n92 \u2018os 00 0 87T \u2018SL 00 0  \ndr \u20180S 00 0 \nEr \u2018oo 00 0  \n0% \u2018oo oo 0  \nee \u2018s6 00 0 92 \u2018os 00 0 8'T \u2018GL oo 0 dr \u2018oS 00 0 \njou enb ynu pa  \njou enb yau pe  \nyou enb yau pe jou enb yau pa \nJON enb Yu po  \nION enb you pa", "metadata": {"headings": [{"headings_0": {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "page": 27, "level": 3}}, {"headings_1": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}, [{"headings_0": {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "page": 27, "level": 3}}, {"headings_1": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}], [{"headings_0": {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "page": 27, "level": 3}}, {"headings_1": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}], [{"headings_0": {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "page": 27, "level": 3}}, {"headings_1": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}], [{"headings_0": {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "page": 27, "level": 3}}, {"headings_1": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}], [{"headings_0": {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "page": 27, "level": 3}}, {"headings_1": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}], [{"headings_0": {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "page": 27, "level": 3}}, {"headings_1": {"content": "got g9T 89T 89T 89T 897", "page": 27, "level": 1}}]], "page": 27, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "300 enb ynu pe JON enb yau po ION enb ynu pe 30N enb you pe", "metadata": {"headings": [{"headings_0": {"content": "300 enb ynu pe JON enb yau po ION enb ynu pe 30N enb you pe", "page": 27, "level": 8}}, {"headings_1": {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "page": 27, "level": 3}}], "page": 27, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON ON on ON ON ON \noT 07 00 00 oT \n\u201eo8to2L\u00f6<z>ucmuux\u00e4\u00aeto wv =  \nuou  \nTI uq jeA an jo aw (Ip sau sip uad pas ON dxo Au mp sb", "metadata": {"headings": [{"headings_0": {"content": "300 enb ynu pe JON enb yau po ION enb ynu pe 30N enb you pe", "page": 27, "level": 8}}, {"headings_1": {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "page": 27, "level": 3}}, [{"headings_0": {"content": "300 enb ynu pe JON enb yau po ION enb ynu pe 30N enb you pe", "page": 27, "level": 8}}, {"headings_1": {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "page": 27, "level": 3}}], [{"headings_0": {"content": "300 enb ynu pe JON enb yau po ION enb ynu pe 30N enb you pe", "page": 27, "level": 8}}, {"headings_1": {"content": "Anny quaw pe Aung ad yuaw pa Aung adwi quo pa med je", "page": 27, "level": 3}}]], "page": 27, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "uou", "metadata": {"headings": [{"headings_0": {"content": "uou", "page": 28, "level": 8}}, {"headings_1": {"content": "300 enb ynu pe JON enb yau po ION enb ynu pe 30N enb you pe", "page": 27, "level": 8}}], "page": 28, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9 Any ad quawi pe An) ayd\u0131u usw \nbT b'T \u2018$6 07 123 b'T 's6 07 \nAy\u0131ny a\u0131d\u0131u\u0131 Jusw po", "metadata": {"headings": [{"headings_0": {"content": "uou", "page": 28, "level": 8}}, {"headings_1": {"content": "300 enb ynu pe JON enb yau po ION enb ynu pe 30N enb you pe", "page": 27, "level": 8}}, [{"headings_0": {"content": "uou", "page": 28, "level": 8}}, {"headings_1": {"content": "300 enb ynu pe JON enb yau po ION enb ynu pe 30N enb you pe", "page": 27, "level": 8}}], [{"headings_0": {"content": "uou", "page": 28, "level": 8}}, {"headings_1": {"content": "300 enb ynu pe JON enb yau po ION enb ynu pe 30N enb you pe", "page": 27, "level": 8}}]], "page": 28, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SC", "metadata": {"headings": [{"headings_0": {"content": "SC", "page": 28, "level": 8}}, {"headings_1": {"content": "uou", "page": 28, "level": 8}}], "page": 28, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018OT 000 00\u2019 \n00 0'0 00 \nDL A 3 s  \nA a s A] 3 s  \nA 3 5", "metadata": {"headings": [{"headings_0": {"content": "SC", "page": 28, "level": 8}}, {"headings_1": {"content": "uou", "page": 28, "level": 8}}, [{"headings_0": {"content": "SC", "page": 28, "level": 8}}, {"headings_1": {"content": "uou", "page": 28, "level": 8}}], [{"headings_0": {"content": "SC", "page": 28, "level": 8}}, {"headings_1": {"content": "uou", "page": 28, "level": 8}}]], "page": 28, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PA s[\u00bb|>\u00bb PA s|\u00bb2|\u00bb PATALAT s|/aloea PA s|oa", "metadata": {"headings": [{"headings_0": {"content": "PA s[\u00bb|>\u00bb PA s|\u00bb2|\u00bb PATALAT s|/aloea PA s|oa", "page": 29, "level": 1}}, {"headings_1": {"content": "SC", "page": 28, "level": 8}}], "page": 29, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| A] A s A] 3 \u0131IT \nA\\} s\\|s A\\} s\\|\u0131s s  \nA] s\\|s \nPA 5 PA s RATA 5  \nPA 5 \nA 3 s A a] s 3 s  \nA 3 s \nA so A so A so  \nA so", "metadata": {"headings": [{"headings_0": {"content": "PA s[\u00bb|>\u00bb PA s|\u00bb2|\u00bb PATALAT s|/aloea PA s|oa", "page": 29, "level": 1}}, {"headings_1": {"content": "SC", "page": 28, "level": 8}}, [{"headings_0": {"content": "PA s[\u00bb|>\u00bb PA s|\u00bb2|\u00bb PATALAT s|/aloea PA s|oa", "page": 29, "level": 1}}, {"headings_1": {"content": "SC", "page": 28, "level": 8}}], [{"headings_0": {"content": "PA s[\u00bb|>\u00bb PA s|\u00bb2|\u00bb PATALAT s|/aloea PA s|oa", "page": 29, "level": 1}}, {"headings_1": {"content": "SC", "page": 28, "level": 8}}], [{"headings_0": {"content": "PA s[\u00bb|>\u00bb PA s|\u00bb2|\u00bb PATALAT s|/aloea PA s|oa", "page": 29, "level": 1}}, {"headings_1": {"content": "SC", "page": 28, "level": 8}}], [{"headings_0": {"content": "PA s[\u00bb|>\u00bb PA s|\u00bb2|\u00bb PATALAT s|/aloea PA s|oa", "page": 29, "level": 1}}, {"headings_1": {"content": "SC", "page": 28, "level": 8}}]], "page": 29, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BOT 89T ye pe pa dad vos 897", "metadata": {"headings": [{"headings_0": {"content": "BOT 89T ye pe pa dad vos 897", "page": 29, "level": 1}}, {"headings_1": {"content": "PA s[\u00bb|>\u00bb PA s|\u00bb2|\u00bb PATALAT s|/aloea PA s|oa", "page": 29, "level": 1}}], "page": 29, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "s \nJe Je 3s\u0131p pu dod gun uon yes 4 J 9  \nJ", "metadata": {"headings": [{"headings_0": {"content": "BOT 89T ye pe pa dad vos 897", "page": 29, "level": 1}}, {"headings_1": {"content": "PA s[\u00bb|>\u00bb PA s|\u00bb2|\u00bb PATALAT s|/aloea PA s|oa", "page": 29, "level": 1}}, [{"headings_0": {"content": "BOT 89T ye pe pa dad vos 897", "page": 29, "level": 1}}, {"headings_1": {"content": "PA s[\u00bb|>\u00bb PA s|\u00bb2|\u00bb PATALAT s|/aloea PA s|oa", "page": 29, "level": 1}}]], "page": 29, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[|", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 29, "level": 1}}, {"headings_1": {"content": "BOT 89T ye pe pa dad vos 897", "page": 29, "level": 1}}], "page": 29, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oT 8 9T 8 02 00 00 0  \n8 \nT 0 & 4 \u00b0 su jo Vv au A s y e p\\| 3 x \u0131d al p \nuou a  \nuou 3  \n2 ug [ea an jo ow pip seu SIP ued pas ON u de All mp sb uou >  \nT", "metadata": {"headings": [{"headings_0": {"content": "[|", "page": 29, "level": 1}}, {"headings_1": {"content": "BOT 89T ye pe pa dad vos 897", "page": 29, "level": 1}}, [{"headings_0": {"content": "[|", "page": 29, "level": 1}}, {"headings_1": {"content": "BOT 89T ye pe pa dad vos 897", "page": 29, "level": 1}}], [{"headings_0": {"content": "[|", "page": 29, "level": 1}}, {"headings_1": {"content": "BOT 89T ye pe pa dad vos 897", "page": 29, "level": 1}}]], "page": 29, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Med ie", "metadata": {"headings": [{"headings_0": {"content": "Med ie", "page": 29, "level": 3}}, {"headings_1": {"content": "[|", "page": 29, "level": 1}}], "page": 29, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Aung adm usw po  \nAny a\u0131d\u0131m\u0131 wew pe \nmed je Any a\u0131du\u0131 ua pe Any ad usw pe  \nad quew pa \nv/N V/N W/N v/N \nV/N V/N V/N \\_W/N 97 \\|\\| \u2018OT 000 00\u2019 0 z\u20199 \u2018os 000 Ub \"bS 666  \noe \u2018oo 000 0\u20192 \u2018$9 IST Te\u2019  \n9 \n\u2018OT 00 0\u20190 00 79 \u2018os 00 0  \noe \u2018oo 00 0  \n07 s9 SZ Er ot \n\u2018OT 00 o\u20190 oo  \n29 \u2018os 00 0 tb \u2018bs 66 6  \nOE \u2018oo 00 0 07 sg SZ \u20acT gr \n\u2018OT 00 o\u2019o oo  \n2\u20199 \u2018os 00 0 tb \"bS 66 6  \nv\u2019E \u2018oo 00 0 07 sg SZ eT OT \njou enb ynu pa jou enb yau po Any enb yau po  \njou enb you pe Bo) SI \n\\_ 30N enb ynu pa JON enb ypu po Any enb yau pa  \nJON enb ynu pe \nON ON sak ON .", "metadata": {"headings": [{"headings_0": {"content": "Med ie", "page": 29, "level": 3}}, {"headings_1": {"content": "[|", "page": 29, "level": 1}}, [{"headings_0": {"content": "Med ie", "page": 29, "level": 3}}, {"headings_1": {"content": "[|", "page": 29, "level": 1}}], [{"headings_0": {"content": "Med ie", "page": 29, "level": 3}}, {"headings_1": {"content": "[|", "page": 29, "level": 1}}], [{"headings_0": {"content": "Med ie", "page": 29, "level": 3}}, {"headings_1": {"content": "[|", "page": 29, "level": 1}}], [{"headings_0": {"content": "Med ie", "page": 29, "level": 3}}, {"headings_1": {"content": "[|", "page": 29, "level": 1}}], [{"headings_0": {"content": "Med ie", "page": 29, "level": 3}}, {"headings_1": {"content": "[|", "page": 29, "level": 1}}], [{"headings_0": {"content": "Med ie", "page": 29, "level": 3}}, {"headings_1": {"content": "[|", "page": 29, "level": 1}}], [{"headings_0": {"content": "Med ie", "page": 29, "level": 3}}, {"headings_1": {"content": "[|", "page": 29, "level": 1}}], [{"headings_0": {"content": "Med ie", "page": 29, "level": 3}}, {"headings_1": {"content": "[|", "page": 29, "level": 1}}], [{"headings_0": {"content": "Med ie", "page": 29, "level": 3}}, {"headings_1": {"content": "[|", "page": 29, "level": 1}}]], "page": 29, "document_name": "Entebbe Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}

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

@@ -0,0 +1 @@
+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF THE GAVI, THE VACCINE ALLIANCE CASH GRANT TO UGANDA - COVID-19 VACCINE DELIVERY SUPPORT (CDS) EARLY ACCESS WINDOW  \nFOR THE FINANCIAL YEAR ENDED 30\u2122 JUNE, 2023 \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF GAVI, THE VACCINE ALLIANCE CASH GRANT TO UGANDA COVID-19 VACCINE DELIVERY SUPPORT (CDS) \u2014 EARLY ACCESS WINDOW  \nFOR THE FINANCIAL YEAR ENDED 30'! JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [[], []], "page": 1, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda COVID-19 Vaccine Delivery Support Early Access Window 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}], "page": 2, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda COVID-19 Vaccine Delivery Support Early Access Window 2023", "type": "heading"}}, {"content": "I have audited the grant specific financial statements prepared by Ministry of Health (MoH) relating to the GAVI, The Vaccine Alliance cash grant to Government of Uganda in respect to the programmes undertaken under the partnership framework agreement for vaccine and/or cash support (COVID-19 Vaccine Delivery Support (CDS) \u2014 Early Access window) (the \u201cproject\u201d) set out on pages 7 to 15 which comprise the statement of assets and liabilities as at 30\" June 2023, and the statement of income and expenditure, statement of changes in accumulated funds and statement of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies and other explanatory information. \nIn my opinion, the grant specific financial statements are prepared, in all material respects, in accordance with the basis of accounting described in Note 1.1 to the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}]], "page": 2, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda COVID-19 Vaccine Delivery Support Early Access Window 2023", "type": "paragraph"}}, {"content": "Basis for opinion  \n\\_  \nI conducted my audit in accordance with International Standards on Auditing (\u201cISAs\u201d). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statement section of our report. I am independent of MoH in accordance with the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA code) together with the ethical requirements that are relevant to my audit of the financial statements in Uganda, and I have fulfilled my other ethical responsibilities in accordance with these requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nEmphasis of Matter  \nWithout modifying my opinion, I would like to draw the readers\u2019 attention to the following matter which has been disclosed in the financial statements of GAVI, The Vaccine Alliance Cash Grant to Uganda Project: \noe Basis of Accounting \nopinion on the financial statements does not cover the other information and I do not express any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and in doing so, consider whether the other information is materially inconsistent with the financial statements or my knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work i have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard. \nManagement's responsibility for the Financial Statements  \nMinistry of Health management is responsible for the preparation of the financial statements in accordance with the basis of preparation disclosed in Note 1.1 to the financial statements and for determining that this financial reporting framework is acceptable in the circumstances. Ministry of Health management is also responsible for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}]], "page": 2, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda COVID-19 Vaccine Delivery Support Early Access Window 2023", "type": "paragraph"}}, {"content": "Auditor's responsibilities for the audit of the Financial Statements  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISAs, I exercise professional judgement and maintain professional skepticism throughout the audit. I also: \ne Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}]], "page": 3, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda COVID-19 Vaccine Delivery Support Early Access Window 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "THE REPUBLIC OF UGANDA", "OFFICE OF THE AUDITOR GENERAL", "_UGANDA"], "page": 1}]}

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

@@ -0,0 +1 @@
+{"paragraphs": [{"content": "REPUBLIC", "metadata": {"headings": [{"headings_0": {"content": "REPUBLIC", "page": 1, "level": 5}}], "page": 1, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda- Health Systems Strengthening Coverage and Equity 2023", "type": "heading"}}, {"content": "THE OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF THE GAVI, THE VACCINE ALLIANCE CASH GRANT TO UGANDA - HEALTH SYSTEMS STRENGTHENING COVERAGE AND EQUITY  \nFOR THE FINANCIAL YEAR ENDED 30\u00b0! JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "REPUBLIC", "page": 1, "level": 5}}, [{"headings_0": {"content": "REPUBLIC", "page": 1, "level": 5}}]], "page": 1, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda- Health Systems Strengthening Coverage and Equity 2023", "type": "paragraph"}}, {"content": "ORIa;;", "metadata": {"headings": [{"headings_0": {"content": "ORIa;;", "page": 1, "level": 1}}, {"headings_1": {"content": "REPUBLIC", "page": 1, "level": 5}}], "page": 1, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda- Health Systems Strengthening Coverage and Equity 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF GAVI, THE VACCINE ALLIANCE CASH GRANT TO UGANDA - HEALTH SYSTEMS STRENGTHENING COVERAGE AND EQUITY FOR THE FINANCIAL YEAR ENDED 30 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "ORIa;;", "page": 1, "level": 1}}, {"headings_1": {"content": "REPUBLIC", "page": 1, "level": 5}}, [{"headings_0": {"content": "ORIa;;", "page": 1, "level": 1}}, {"headings_1": {"content": "REPUBLIC", "page": 1, "level": 5}}]], "page": 2, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda- Health Systems Strengthening Coverage and Equity 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIa;;", "page": 1, "level": 1}}], "page": 2, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda- Health Systems Strengthening Coverage and Equity 2023", "type": "heading"}}, {"content": "I have audited the grant specific financial statements prepared by Ministry of Health (MoH) relating to the GAVI, The Vaccine Alliance cash grant to Government of Uganda in respect to the programmes undertaken under the partnership framework agreement for vaccine and/or cash support (Health Systems Strengthening Coverage And Equity) (the \u201cproject\u201d) set out on pages 8 to 16 which comprise the statement of assets and liabilities as at 30 June 2023, and the statement of income and expenditure, statement of changes in accumulated funds and statement of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies and other explanatory information. \nIn my opinion, the grant specific financial statements are prepared, in all material respects, in accordance with the basis of accounting described in Note 1.1 to the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIa;;", "page": 1, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIa;;", "page": 1, "level": 1}}]], "page": 2, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda- Health Systems Strengthening Coverage and Equity 2023", "type": "paragraph"}}, {"content": "Basis for opinion  \nI conducted my audit in accordance with International Standards on Auditing (\u201cISAs\u201d). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Financial Statement section of our report. Iam independent of MoH in accordance with the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA code) together with the ethical requirements that are relevant to my audit of the financial statements in Uganda, and I have fulfilled my other ethical responsibilities in \\_accordance with these requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nEmphasis of Matter  \nWithout modifying my opinion, I would like to draw the readers\u2019 attention to the following matter which has been disclosed in the financial statements of GAVI, The Vaccine Alliance Cash Grant to Uganda Project:  \n. \nopinion on the financial statements does not cover the other information and I do not express any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and in doing so, consider whether the other information is materially inconsistent with the financial statements or my knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work i have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard. \nManagement's responsibility for the Financial Statements  \nMinistry of Health management is responsible for the preparation of the financial statements in accordance with the basis of preparation disclosed in Note 1.1 to the financial statements and for determining that this financial reporting framework is acceptable in the circumstances. Ministry of Health management is also responsible for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIa;;", "page": 1, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIa;;", "page": 1, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIa;;", "page": 1, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIa;;", "page": 1, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIa;;", "page": 1, "level": 1}}]], "page": 2, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda- Health Systems Strengthening Coverage and Equity 2023", "type": "paragraph"}}, {"content": "Auditor's responsibilities for the audit of the Financial Statements  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISAs, I exercise professional judgement and maintain professional skepticism throughout the audit. I also: \nIdentify and assess the risks of material misstatement of the financial statements, whether o  \ndue to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIa;;", "page": 1, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIa;;", "page": 1, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 2, "level": 2}}, {"headings_1": {"content": "ORIa;;", "page": 1, "level": 1}}]], "page": 3, "document_name": "GAVI, the Vaccine Alliance Cash Grant to Uganda- Health Systems Strengthening Coverage and Equity 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "OFFICE OF THE AUDITOR GENERAL", "UGANDA"], "page": 1}]}

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

@@ -0,0 +1 @@
+{"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}]}

reports/chunks/Kalangala DLG Report of Auditor General 2018.chunks.json

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+{"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}]}