diff --git "a/reports/chunks/Kabale District Local Governmrmt Report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Kabale District Local Governmrmt Report of the Auditor General, 2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Kabale District Local Governmrmt Report of the Auditor General, 2023.chunks.json" @@ -0,0 +1 @@ +{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KABALE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 1, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}]], "page": 1, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], "page": 2, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(oo \nii \nee ENEEEREEE\u00ae LISE HT ACHON N Sun iii \nee ee ee \nsans nen \nEEE past 1.0 Implementation of the Approved Budget...........ccccssssssesssssssssescsessesssesensssescseaatesesecessness 1 2.0 Management of the Government Salary Payroll..........cccccccccsccscseescessesecssecensecseseeseseeases 8 \nansseennnssnen una unnan0a a \n3.0 \nChange in Accounting Treatment for Non-current Assets... 11 OTHERIMAT TER anne 11 4.0 Implementation of Key Government Grants/Programmes ...........nnenenesennennnnnnn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \nccsisncaicinaimanmnavicnnrnnane ncn nina cari ieiunemoerniierreres \nsyncs een \n........cccccccccscscscccsescsscssescsecesssssssssessseaves OTHER TNFORMA TION 27 sinn aan nennen ann nnanannnnnnna anne \n.....c.c:sssssssssossssessasousecsnsasssascnosessasessaassassssvevevaseacastanvevavaes REPORT ON: THE AUDIT OF COMPLIANCE WITH LEGISLATION .........:csccsccscossssserstensersonsnsasnsns 28 5.0 Implementation of the Parish Development Milena 28 \nAD DE Sn 36 \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}, [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 2}}]], "page": 2, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DLG District Local Government \\| \n\\| \nDIG District Local Government \n\\| \\_\\_ Be et u nn \nFY Financial Year \nDo \u2014 i \non GoU Government of Uganda \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}, [{"headings_0": {"content": "Acronym Meaning", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}]], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HC Health Centre", "metadata": {"headings": [{"headings_0": {"content": "HC Health Centre", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 3}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| I on on", "metadata": {"headings": [{"headings_0": {"content": "HC Health Centre", "page": 3, "level": 1}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 3}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| i S", "metadata": {"headings": [{"headings_0": {"content": "| i S", "page": 3, "level": 5}}, {"headings_1": {"content": "HC Health Centre", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "> \non HCMS Human Capital Management System \nINTOSAI \nInternational Organization of Supreme Audit Institutions \nIPPS \nIntegrated Personnel and Payroll system \nISSAIs \nInternational Standards of Supreme Audit Institutions \nLGFAM \nLocal Government Financial and Accounting Manual, 2007 \n\\| LGFAR \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA \nLocal Government Public Procurement and Disposal Authority \nLLG \nLower Local Governments", "metadata": {"headings": [{"headings_0": {"content": "| i S", "page": 3, "level": 5}}, {"headings_1": {"content": "HC Health Centre", "page": 3, "level": 1}}, [{"headings_0": {"content": "| i S", "page": 3, "level": 5}}, {"headings_1": {"content": "HC Health Centre", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LR Local Revenue", "metadata": {"headings": [{"headings_0": {"content": "LR Local Revenue", "page": 3, "level": 1}}, {"headings_1": {"content": "| i S", "page": 3, "level": 5}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": ".", "metadata": {"headings": [{"headings_0": {"content": "LR Local Revenue", "page": 3, "level": 1}}, {"headings_1": {"content": "| i S", "page": 3, "level": 5}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_MoDVA", "metadata": {"headings": [{"headings_0": {"content": "_MoDVA", "page": 3, "level": 3}}, {"headings_1": {"content": "LR Local Revenue", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "| Ministry of Defence and Veteran Affairs", "metadata": {"headings": [{"headings_0": {"content": "| Ministry of Defence and Veteran Affairs", "page": 3, "level": 1}}, {"headings_1": {"content": "_MoDVA", "page": 3, "level": 3}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "N \nae MoES \nMinistry of Education \nMoFPED \\| Ministry of Finance, Planning and Economic Development \nq MoGLSD \nMinistry of Gender, Labour and Social Development \nMoLG \nMinistry of Local Government \nNAA aNon-Tax National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "| Ministry of Defence and Veteran Affairs", "page": 3, "level": 1}}, {"headings_1": {"content": "_MoDVA", "page": 3, "level": 3}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NTR Revenuen", "metadata": {"headings": [{"headings_0": {"content": "NTR Revenuen", "page": 3, "level": 1}}, {"headings_1": {"content": "| Ministry of Defence and Veteran Affairs", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ok \nge OPD Out-patient Department \nPBS).", "metadata": {"headings": [{"headings_0": {"content": "NTR Revenuen", "page": 3, "level": 1}}, {"headings_1": {"content": "| Ministry of Defence and Veteran Affairs", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}, {"headings_1": {"content": "NTR Revenuen", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "iu - \n\\_ \n\\_ \n\\_ \n\\_\\_ \na \nPDM Parish Development Model", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}, {"headings_1": {"content": "NTR Revenuen", "page": 3, "level": 1}}, [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}, {"headings_1": {"content": "NTR Revenuen", "page": 3, "level": 1}}], [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 3}}, {"headings_1": {"content": "NTR Revenuen", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 3, "level": 1}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 3, "level": 1}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 3}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IDEEN,", "metadata": {"headings": [{"headings_0": {"content": "IDEEN,", "page": 3, "level": 1}}, {"headings_1": {"content": "_|", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDU Procurement & Disposal Unit \nPFMA Public Finance Management Act PFMR Public Finance Management Regulations", "metadata": {"headings": [{"headings_0": {"content": "IDEEN,", "page": 3, "level": 1}}, {"headings_1": {"content": "_|", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_PPDA", "metadata": {"headings": [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Public Procurement & Disposal of Public Assets \\|PRE. \\| Part Revelingintitid) \nS/C Sub county \n\\_\\_\\_\\_\\| sa ee \\| \nRE \n- \n\u2014< UCF \nUganda Consolidated Fund \nUgIFT \nUganda Intergovernmental Fiscal Transfers Program for Results \nUGX \\| Uganda Shilling \nURF \\| UgandaRoad Fund \nnn... \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KABALE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Kabale District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Kabale District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}, [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}], [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}], [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}], [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}], [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}]], "page": 3, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Kabale District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.52,720,812,000 out of which UGX.51,247,338,611 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}, [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}], [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}], [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}], [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}], [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}], [{"headings_0": {"content": "_PPDA", "page": 3, "level": 1}}, {"headings_1": {"content": "IDEEN,", "page": 3, "level": 1}}]], "page": 4, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "_PPDA", "page": 3, "level": 1}}], "page": 5, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Details Budget Warrants % funding UGX \nUGX \n1 Recurrent (Wage) 32,047,376,208 32,047,376,208 100% 2 Recurrent (Non-wage) \\| 15,191,914,000 14,673 ,666,625 \\| 97% 3 Development 5 481,521,000 4,526,295,778 83% \\| Total 52,720,812,000 51,247,338,611 97% \nOut of the total warrants of UGX.51,247,338,611 I reviewed the utilisation of warrants worth UGX.43,727,897,591 (85%) as summarised in the table below \nSN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total warrants", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "_PPDA", "page": 3, "level": 1}}, [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "_PPDA", "page": 3, "level": 1}}]], "page": 5, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Wage expenditure 39,478,792,794 39,478,792,794 77%", "metadata": {"headings": [{"headings_0": {"content": "Wage expenditure 39,478,792,794 39,478,792,794 77%", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PDM expenditure audited \n67,037,946 39,545,830,740 77% DDEG (Non-USMID) 352,089,000 39,897,919,740 78% Education grant - Formerly 194,432,640 \n40,092,352,380 \nSFG \nrojects 196,550,093 40,288,902,473 Transitional development 482,044,541 80% SOTTO ON \nrant - Health Adhoc \n1,252,525,879 42,023,472,893 82% Water development grant 355,852,000 83% (Piped water, and Rural water \n42,379,324,893 \nand Sanitation", "metadata": {"headings": [{"headings_0": {"content": "Wage expenditure 39,478,792,794 39,478,792,794 77%", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 5, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Budget outputs sampled 1,348,572,698 43,727 897,591 85%", "metadata": {"headings": [{"headings_0": {"content": "Budget outputs sampled 1,348,572,698 43,727 897,591 85%", "page": 5, "level": 3}}, {"headings_1": {"content": "Wage expenditure 39,478,792,794 39,478,792,794 77%", "page": 5, "level": 3}}], "page": 5, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total of the utilised 43,727,897,591 warrants audited \nOut of the total warrants of UGX.51,247,338,611 in the financial year 2022/2023, UGX.28,035,619,802 (55%) was spent on wage costs for which I issued a separate", "metadata": {"headings": [{"headings_0": {"content": "Budget outputs sampled 1,348,572,698 43,727 897,591 85%", "page": 5, "level": 3}}, {"headings_1": {"content": "Wage expenditure 39,478,792,794 39,478,792,794 77%", "page": 5, "level": 3}}, [{"headings_0": {"content": "Budget outputs sampled 1,348,572,698 43,727 897,591 85%", "page": 5, "level": 3}}, {"headings_1": {"content": "Wage expenditure 39,478,792,794 39,478,792,794 77%", "page": 5, "level": 3}}]], "page": 5, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No\\_ Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue \nAccording to the approved budget, the District planned to collect local revenue \nof UGX. 850,812,000 however; by the end of the year, only UGX.736,269,008 I \nadvised the had been collected representing 86% performance. The summary is in the Accounting Officer to table below and the details are in appendix 1. \nexpedite the N Source Approved Actual Variance implementation of 0 budget Collections Integrated Revenue \\| TaxRevenues \\| \\_205,868,250 172,294,344 33,573,906 Administration \n\\| Non-Tax Revenues 644,943,750 563,972,664 80,971,086 System (IRAS) to Total 850,812,000 736,269,008 114,542,992 enhance local revenue performance. The District under collected local revenue as per the details Appendix 1 \nAt the same time Overall, the DLG under collected local revenue which denied the entity management should resources for implementation of the following planned activities. \nexplore potential N Out-put Activity \nPurpose of the un- Budget \nsources of revenue to o \u2014\\_ implemented Amount enhance LR activities \nCollections. : \n1 320034 \\|Family planning Sensitisation of 70,000,000 \nPrevention \\|(Sensitization and Radio Community Members on \nand Talk Shows) Family Planning Uptake \nRehabilitat \nion \nservices \n2 320110 Participation in Kabale Keep Staff Members 10,000,000 \nSports and Cooperate League \nPhysically Fit \nrecreation \nal services I \n3 000006 Computer Repairs Servicing of District 10,000,000 \nPlanning \nComputers \nand \nBudgeting \n5 services \\| \n000014 Facilitate Statutoy Mandatory Statutory \nAdministra Sittings for Land Board, Sittings for PAC, Land \n34,140,750 \ntive and PAC and DSC, Transport Board and DSC not \nSupport Facilitation for lower done. \nServices cadre staff, Monitoring Conduct monitoring and \nand Supervision of supervision of \nGovernment Projects Government projects. \n\\| 5 000006 Servicing of Government To maintain Government \nPlanning Vehicles, Monitoring and Vehicles in good \n12,358,713 and supervision condition \nBudgeting \nservices \n7 000004 Printing periodicals, To provide relevant \n\\| Finance Quarterly reports, information to all District 23,580,356 and Budgeting documents Stakeholders", "metadata": {"headings": [{"headings_0": {"content": "Budget outputs sampled 1,348,572,698 43,727 897,591 85%", "page": 5, "level": 3}}, {"headings_1": {"content": "Wage expenditure 39,478,792,794 39,478,792,794 77%", "page": 5, "level": 3}}, [{"headings_0": {"content": "Budget outputs sampled 1,348,572,698 43,727 897,591 85%", "page": 5, "level": 3}}, {"headings_1": {"content": "Wage expenditure 39,478,792,794 39,478,792,794 77%", "page": 5, "level": 3}}], [{"headings_0": {"content": "Budget outputs sampled 1,348,572,698 43,727 897,591 85%", "page": 5, "level": 3}}, {"headings_1": {"content": "Wage expenditure 39,478,792,794 39,478,792,794 77%", "page": 5, "level": 3}}]], "page": 6, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 Accounting", "metadata": {"headings": [{"headings_0": {"content": "1 Accounting", "page": 6, "level": 2}}, {"headings_1": {"content": "Budget outputs sampled 1,348,572,698 43,727 897,591 85%", "page": 5, "level": 3}}], "page": 6, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "010008 Welfare To provide/facilitate \nCapacity meetings and 12,192,237 Strengthe \nrefreshments \nNo Observation Recommendation resulting in a shortfall of UGX.1,678,490,000 representing 97% performance. \nensure that all the", "metadata": {"headings": [{"headings_0": {"content": "1 Accounting", "page": 6, "level": 2}}, {"headings_1": {"content": "Budget outputs sampled 1,348,572,698 43,727 897,591 85%", "page": 5, "level": 3}}, [{"headings_0": {"content": "1 Accounting", "page": 6, "level": 2}}, {"headings_1": {"content": "Budget outputs sampled 1,348,572,698 43,727 897,591 85%", "page": 5, "level": 3}}]], "page": 6, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "unimplemented", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}], "page": 7, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I reviewed the approved work plan and sampled 7 outputs with a total of 41 activities. I noted the following; \ne 7 outputs with 41 activities had clear performance indicators and targets.as summarized in the table below and detailed in appendix 3 Table showing performance indicators and targets \nCategory of No. of No of No. of No of Expendi outputs output activi Activities activities ture \nties with without Amount ntifi in the clear clear (UGX) cati outp performa performan Bn on uts nce ce of indicator indicators out s and and put targets targets s Fully quantified 41 0 4.95 100 outputs \n41 0 495 \\| 100 \nWith clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information.", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}, [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}]], "page": 9, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.5 Implementation of outputs \nI assessed the implementation of seven (7) outputs with forty one (41) I advised Accounting activities worth UGX.4,950,527,753 that were fully quantified and noted that; \nOfficer to ensure that e Five (5) output with twenty eight (28) activities and expenditure worth all outputs not fully UGX. 2,550,014,874 was fully implemented. \ncompleted are completed in the e One (1) outputs with 6 activities worth UGX.1,252,525,879 were partially subsequent financial implemented. Out of 6 activities, the entity fully implemented four (4) year 2023/24. activities while two (2) activities were partially implemented \nOne (1) outputs with seven (7) activities worth UGX.1,147,987,000 were \ne \nnot implemented at all. \nTable showing performance indicators and targets \nCategory \nNo of No. of No of No of Expend of outputs activi Activiti activities activities iture ties es fully partially not Amoun in the implem impleme impleme t (UGX) outpu ented nted nted \nts \nFully \n2.55 implemented \noutputs \nNo\\_ \\| Observation \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}, [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}]], "page": 9, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Completion of OPD at Nyanja HC11\n4. Construction of OPD at Muyumbu HCII\n5. Construction of 2 twin staff house with a stance pit latrine at Rubaya HCIV \nvona Renovation of OPD at Rusikizi HCII \nCompletion of Renovation of Nyakasharara HCII \nConstruction of a 2 stance latrine at Kyasano HCII \nConstruction of twin staff house and 4 no stance VIP Latrine at Maziba HCIV", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}], "page": 10, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "Refer to Appendix 3 for details. \nThe Accounting Officer explained that by the time of the Audit the stated activities had not started due to delays on the side of the UPDF engineers Brigade. However, the Brigade reported and works for the construction of staff houses at Maziba Health IV and Rubaya Health Centre IV had started. \n1.7 \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 Service Delivery under URF and Transitional Development Grant \nI sampled two (2) out of seven (7) activities with a total expenditure of UGX.481,000,000. The significant findings are provided in the table below. \nS/ Programme Activity Source of Total Pictorial Summary of Audit N \ndetails funds expenditure evidence findings (Time, conclusi (UGX) Quality, Quantity, on Cost \nand \nFunctionali \n4 Public Sector Construction Transitonal 381,000,000 \nAt the time of The Transformatio of Rukiiko Developmen \ninspection on 12\u2122 project n Hall at t \nOctober 2023 the was Kamuganguz project was partially i Sub county \npartially complet completed. \ned. \nIntegrated Construction URF- 100,000,000 \nAt the time of The Transport Omukigyera Emergency \ninspection on 18\" project Infrastructure Bridge Funding \nOctober 2023 was And Services \nworks were on partially going. \nimplem ented. Total 481,000,000 \\| \\| \nRecommendation \nI advised the Accounting Officer to always mobilize the necessary resources on time to enable full implementation of planned activities. \n1.7.2 The service delivery under focus areas \nI sampled fourteen (14) out of forty one (41) activities in six (6) focus areas with a total expenditure of UGX.4,950,527,753 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nFocus Area Key Observation \nKey", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}, [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}], [{"headings_0": {"content": "unimplemented", "page": 7, "level": 4}}, {"headings_1": {"content": "1 Accounting", "page": 6, "level": 2}}]], "page": 10, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 11, "level": 1}}, {"headings_1": {"content": "unimplemented", "page": 7, "level": 4}}], "page": 11, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Water \ne Constructed gravity flow scheme to e I advised the Accounting Development Buramba HCIII and\\_ rehabilitated Officer to ensure water grant \nKyabakonjo gravity flow scheme do user committeesa are not have functional user committees \noperational. \nThis could result in to poor \nmaintenance and utilization of the \ngravity flow schemes which can \naffect their functionality and \ndurability. \ne 617 out 2,731 of the existing water \nI advised the Accounting facilities were not functioning \nOfficer to liaise withthe concerned authorities for This negatively affects water service \nadditional funding for", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 11, "level": 1}}, {"headings_1": {"content": "unimplemented", "page": 7, "level": 4}}, [{"headings_0": {"content": "recommendation(s)", "page": 11, "level": 1}}, {"headings_1": {"content": "unimplemented", "page": 7, "level": 4}}], [{"headings_0": {"content": "recommendation(s)", "page": 11, "level": 1}}, {"headings_1": {"content": "unimplemented", "page": 7, "level": 4}}]], "page": 11, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}, {"headings_1": {"content": "recommendation(s)", "page": 11, "level": 1}}], "page": 11, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "rehabilitation and repairs Delayed publication of advert and e I advised the Accounting delayed contract award in 3 out of 4 \nOfficer to plan for projects implementation of Implication activities timely. Delayed implementation of the \nprojects hence delayed water \nservice delivery to the beneficiaies \nTransitional \neCompletion of OPD at Nyanja HC11, eI advised the Accounting development construction of OPD at Muyumbu HCII, Officer to expedite grant - Health construction of 2 twin staff house with implementation of the Adhoc \na stance pit latrine at Rubaya HCIV, activities \nrenovation of OPD at Rusikizi HCII, \nrenovation of Nyakasharara HCII, \nconstruction of a 2 stance latrine at \nKyasano HCII and construction of twin \nstaff house and 4 no stance VIP Latrine \nat Maziba HCIV were not implemented \nDelayed health service delivery to the beneficiaries \n2.0 Management of the Government Salary Payroll \nremedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nKabale District Local Government had a wage budget of UGX.32,047,376,208, out of which UGX.28,035,619,802 was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}, {"headings_1": {"content": "recommendation(s)", "page": 11, "level": 1}}, [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}, {"headings_1": {"content": "recommendation(s)", "page": 11, "level": 1}}], [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}, {"headings_1": {"content": "recommendation(s)", "page": 11, "level": 1}}], [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}, {"headings_1": {"content": "recommendation(s)", "page": 11, "level": 1}}], [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}, {"headings_1": {"content": "recommendation(s)", "page": 11, "level": 1}}]], "page": 11, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aa No Observation Recommendation Utilization of the Wage Budget \nThe DLG had an approved wage budget of I advised the Accounting UGX.24,901,033,206, and obtained supplementary funding of officer to carry out timely UGX.7,146,343,002 resulting into a revised wage budget of wage analysis and planning UGX.32,047,376,208 which was all warranted. \nin order to fully absorb the wage funding. \nOut of the total warrants, UGX.28,035,619,802 was utilized by \nthe DLG\\_ resulting in un-utilized warrants of \nUGX.4,011,756,406 representing utilization of 87.5% as \nsummarized in the table below and detailed in Appendix 4 \nApprov Suppl Revise Warran Paymen Unspen \ned emen d ts UGX. ts UGX. t \nBudget tary Budget Bn Bn Balance \nUGX. UGX. UGX. UGX. \nBn Bn Bn Bn \n24.901 7.146 32.047 32.047 \\| 28.035 4.011 \nFrom the analysis, I noted that there was an under absorption of UGX.4,011,756,406 from the supplementary funding \n. \nThe Accounting Officer explained that the supplementary funds for salary enhancement for scientists came late and some payments were not made during the financial year hence unable to exhaust the available funds. \n2.2 \nValidation of employees on the entity payroll \nThe District had 2,622 employees on the IPPS payroll of which I advised the Accounting 2,385 (91%) were fully verified, 171 (7%) partially verified, 2 Officer to undertake the (0%) not verified, and 64 (2%) did not show up.", "metadata": {"headings": [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}, {"headings_1": {"content": "recommendation(s)", "page": 11, "level": 1}}, [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}, {"headings_1": {"content": "recommendation(s)", "page": 11, "level": 1}}], [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}, {"headings_1": {"content": "recommendation(s)", "page": 11, "level": 1}}], [{"headings_0": {"content": "delivery", "page": 11, "level": 4}}, {"headings_1": {"content": "recommendation(s)", "page": 11, "level": 1}}]], "page": 12, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 12, "level": 1}}, {"headings_1": {"content": "delivery", "page": 11, "level": 4}}], "page": 12, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In addition, 38 individuals had not accessed the payroll by end e \nTo initiate a process of of June, 2023. These were captured as new records in my \ndeleting these names on determination of the District wage bill. \nthe payroll. For staff on transfer of service, the The following observations were made; \nAccounting Officer a) Out of 2,622 (91%) employees appeared for the \nshould initiate a process validation exercise and presented all the pre-requisite \nof transfer of salary documents to confirm their existence and regularity of \nEE ene their new DIE 3 en ions. . To liaise with the \ni. 23 employees who did not appear for the headcount \nbrought to the attention were accounted for by the Accounting Officer as being \nof the Ministry of Public away for genuine reasons which included official leave \nService within a specified timeline for appropriate and sick leave at the time of validation. \naction. \n41 employees were confirmed to have exited the District \ndue to: death, dismissal, abscondment, retirement, \ntransfer of service, and those who are known to the \nAccounting Officer but failed to appear for validation \nwithout justification. \nThere was no payment of salary to employees in question after exit from the District. \ne) 38 individuals whose names were not on the District's payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer explained that the minute extracts for the years before 1999 were missing from the District registry and could not be located. He further explained that the two secondary school and tertiary teachers were recruited by the Education Service Commission, appointed and deployed by the Permanent Secretary, Ministry of Education and Sports upon which the District enabled access to the payroll.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 12, "level": 1}}, {"headings_1": {"content": "delivery", "page": 11, "level": 4}}, [{"headings_0": {"content": "following;", "page": 12, "level": 1}}, {"headings_1": {"content": "delivery", "page": 11, "level": 4}}], [{"headings_0": {"content": "following;", "page": 12, "level": 1}}, {"headings_1": {"content": "delivery", "page": 11, "level": 4}}], [{"headings_0": {"content": "following;", "page": 12, "level": 1}}, {"headings_1": {"content": "delivery", "page": 11, "level": 4}}], [{"headings_0": {"content": "following;", "page": 12, "level": 1}}, {"headings_1": {"content": "delivery", "page": 11, "level": 4}}], [{"headings_0": {"content": "following;", "page": 12, "level": 1}}, {"headings_1": {"content": "delivery", "page": 11, "level": 4}}], [{"headings_0": {"content": "following;", "page": 12, "level": 1}}, {"headings_1": {"content": "delivery", "page": 11, "level": 4}}], [{"headings_0": {"content": "following;", "page": 12, "level": 1}}, {"headings_1": {"content": "delivery", "page": 11, "level": 4}}], [{"headings_0": {"content": "following;", "page": 12, "level": 1}}, {"headings_1": {"content": "delivery", "page": 11, "level": 4}}]], "page": 12, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 15, "level": 1}}, {"headings_1": {"content": "following;", "page": 12, "level": 1}}], "page": 15, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rural Water and Sanitation Sub- \n4 Grant (traditional component \nPiped Water Sub-Grant (UgIFT 2", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 15, "level": 1}}, {"headings_1": {"content": "following;", "page": 12, "level": 1}}], "page": 15, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 15, "level": 1}}, {"headings_1": {"content": "quantity", "page": 15, "level": 1}}], "page": 15, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 15, "level": 1}}, {"headings_1": {"content": "quantity", "page": 15, "level": 1}}], "page": 15, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 2}}, {"headings_1": {"content": "component)", "page": 15, "level": 1}}], "page": 15, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 2}}, {"headings_1": {"content": "component)", "page": 15, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 15, "level": 2}}, {"headings_1": {"content": "component)", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe All the program funds were received during the year and\\_ spent in line with the Grant guidelines. \noe Monitoring was undertaken. \ne Approval of the project designs and monitoring was undertaken. All three 3 out of 3 (100%) of the projects implemented had their designs approved by the Ministry of Water and Environment. \ne Inspection of a sample of 3 implemented project with a total expenditure of UGX.269,996,541 indicated that the projects exist, fully completed and were in use. \ne The water projects were constructed on land for which the District had ownership or consent offer. \n4.1.2 Areas of Improvement \nI noted the following areas where the District needed improvement; \n4.1.3 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \ne The proposed investments are derived from the approved LG Development Plan. \ne prescribes the thresholds for allocation of rural water and sanitation sub- grant (traditional component), and piped water sub-grant (UgIFT", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 2}}, {"headings_1": {"content": "component)", "page": 15, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 15, "level": 2}}, {"headings_1": {"content": "component)", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "component),", "metadata": {"headings": [{"headings_0": {"content": "component),", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 2}}], "page": 15, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe Provides an indicative list of capital investments and other development activities to be funded. \noe stipulates that LGs should prioritise water supply investments for sub- counties that have below district water \nseed schools \nUGIFT Project Water source Community Audit Conclusion place and status \n(name) and \naccessibility to \nwater s status \n1 Construction of twin staff Rain harvesting/ Kitooma \nNot provided with reliable house at Kitooma HC111 National water and \nwater \nsupply Sewegae \nCorporation \nAs a result, the UGIFT project had water constraints and the surrounding community did not get to benefit from water source that was supposed to accompany the project which hinders achievement of intended grant objectives. \nThe Accounting Officer explained that during the financial year 2022/2023, the District's Local Government\u2019s budget could only supply water to upgraded Buramba HC III and Kitooma HC III would be implemented in the next financial year of 2024- 2025.", "metadata": {"headings": [{"headings_0": {"content": "component),", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 2}}, [{"headings_0": {"content": "component),", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 2}}], [{"headings_0": {"content": "component),", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 2}}], [{"headings_0": {"content": "component),", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 2}}], [{"headings_0": {"content": "component),", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 2}}]], "page": 15, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}], "page": 16, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to prioritise provision of water to the UGFIT projects in the subsequent budgeting and planning cycle. \n4.1.4 \nReview of the Procurement Process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31\u00b0 of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nI reviewed procurement files and noted the following; \nS/ Subject Contractor amount date of date Remarks N procur contract ement was \nadvert awarded \nConstruction and supply VIRAT \nof water to Buramba Engineering Ltd \nHC111-Kahungye S/C \n112,371,134 08/05/2 15/06/2023 Delayed \n023 publication of advert and \nPhase 11 delayed m 1 contract award zu Extension of water to VIRAT \n\\| 101,825,635 15/12/2 17/02/2023 Delayed upgraded Buramba Engineering Ltd 022 publication of Hc111 advert and delayed \n2 \\| \ncontract award Rehabilitation of Andywc \n45,790,013 21/07/2 16/01/2023 Delayed Kyabakonjo Gravity Contractors ans 022 publication of Flow Scheme Suppliers Ltd \nadvert and \nOnly 1 out of 4 (25%) of the projects had their procurement contracts awarded oe \nby 31% October 2022. \nDelayed procurement causes delayed implementation hence hampering timely service delivery. \nThe Accounting Officer explained that the procurement process delayed because of issues of funding as there was no release for Quarter one funds for investment costs to cater for the advert. However, the district committed itself to timely implementation of the procurement process in subsequent financial years. \nRecommendation \nI advised the Accounting Officer to continue engaging MOFPED to ensure that targeted releases are made for all the planned procurements. \n4.1.5 Review of the Implementation of the Grant activities \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \noe Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "component),", "page": 15, "level": 2}}]], "page": 16, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 17, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Upgrading of Karujanga HC II to HC III", "metadata": {"headings": [{"headings_0": {"content": "Upgrading of Karujanga HC II to HC III", "page": 20, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 2}}], "page": 20, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1", "metadata": {"headings": [{"headings_0": {"content": "Upgrading of Karujanga HC II to HC III", "page": 20, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 17, "level": 2}}], "page": 20, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "D/O] Supply of medical equipment at Kiarujanga HC III", "metadata": {"headings": [{"headings_0": {"content": "D/O] Supply of medical equipment at Kiarujanga HC III", "page": 20, "level": 3}}, {"headings_1": {"content": "Upgrading of Karujanga HC II to HC III", "page": 20, "level": 3}}], "page": 20, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Assorted Assorted Supply of medical equipment at Buramba HC III \nAssorted Assorted \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "D/O] Supply of medical equipment at Kiarujanga HC III", "page": 20, "level": 3}}, {"headings_1": {"content": "Upgrading of Karujanga HC II to HC III", "page": 20, "level": 3}}, [{"headings_0": {"content": "D/O] Supply of medical equipment at Kiarujanga HC III", "page": 20, "level": 3}}, {"headings_1": {"content": "Upgrading of Karujanga HC II to HC III", "page": 20, "level": 3}}]], "page": 20, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.2.1 Positive observations \nI noted the following areas where management had commendable performance; \noe The District budgeted and received UGX.1,252,525,879 (100%) funding. \noe A review of the budget allocations of the Health development activities revealed that there were proper budget allocations for upgrade and new construction activities. \nAreview of procurement files revealed that the procurements of 6 projects were oe \nimplemented as per the PPDA guidelines. \ne A review of expenditure vouchers revealed that all the funds utilized were fully accounted with completion certificates and other supporting documentation. \noe Physical inspections of 1 project (construction Twin Staff House at Upgraded Kahondo HC III ) implemented revealed that it was completed and currently in use. \nDetails Approved Warrants/ Expenditure Under %age budget (UGX) Release (UGX) (UGX) \nabsorption funds", "metadata": {"headings": [{"headings_0": {"content": "D/O] Supply of medical equipment at Kiarujanga HC III", "page": 20, "level": 3}}, {"headings_1": {"content": "Upgrading of Karujanga HC II to HC III", "page": 20, "level": 3}}, [{"headings_0": {"content": "D/O] Supply of medical equipment at Kiarujanga HC III", "page": 20, "level": 3}}, {"headings_1": {"content": "Upgrading of Karujanga HC II to HC III", "page": 20, "level": 3}}]], "page": 20, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "absorbed", "metadata": {"headings": [{"headings_0": {"content": "absorbed", "page": 21, "level": 2}}, {"headings_1": {"content": "D/O] Supply of medical equipment at Kiarujanga HC III", "page": 20, "level": 3}}], "page": 21, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ray SB) to \\| (Cc) \n: \\| \\_", "metadata": {"headings": [{"headings_0": {"content": "absorbed", "page": 21, "level": 2}}, {"headings_1": {"content": "D/O] Supply of medical equipment at Kiarujanga HC III", "page": 20, "level": 3}}, [{"headings_0": {"content": "absorbed", "page": 21, "level": 2}}, {"headings_1": {"content": "D/O] Supply of medical equipment at Kiarujanga HC III", "page": 20, "level": 3}}]], "page": 21, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "E=(B-C)", "metadata": {"headings": [{"headings_0": {"content": "E=(B-C)", "page": 21, "level": 1}}, {"headings_1": {"content": "absorbed", "page": 21, "level": 2}}], "page": 21, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Capital 1,252,525,879 1,252,525,879 1,180,719,523 71,806,356 94% development \noka m 1,252,525,879 1,252,525,879 1,180,719,523 71,806,356 \nAccounting Officer explained that all funds were received and spent as the table above and the balance unspent was retention for the contractors and did not affect the project. \n4.2.2.2 UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04\"' November 2020 notified Accounting Officer that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI noted that the District did not have land titles for various pieces of land on which two (2) UGIFT infrastructure projects worth UGX.350,000,000 were implemented. Details are in the table below; \nSN UGIFT Project \n\\| Contract Amount UGX 1 \\| Construction of twin staff house at Upgraded Kitooma HC \\| \n170,000,000 III \n\\| 2 \\| Supply of medical equipment at Buramba HC III \n180,000,000", "metadata": {"headings": [{"headings_0": {"content": "E=(B-C)", "page": 21, "level": 1}}, {"headings_1": {"content": "absorbed", "page": 21, "level": 2}}, [{"headings_0": {"content": "E=(B-C)", "page": 21, "level": 1}}, {"headings_1": {"content": "absorbed", "page": 21, "level": 2}}], [{"headings_0": {"content": "E=(B-C)", "page": 21, "level": 1}}, {"headings_1": {"content": "absorbed", "page": 21, "level": 2}}], [{"headings_0": {"content": "E=(B-C)", "page": 21, "level": 1}}, {"headings_1": {"content": "absorbed", "page": 21, "level": 2}}], [{"headings_0": {"content": "E=(B-C)", "page": 21, "level": 1}}, {"headings_1": {"content": "absorbed", "page": 21, "level": 2}}]], "page": 21, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | Total", "metadata": {"headings": [{"headings_0": {"content": "| | Total", "page": 21, "level": 1}}, {"headings_1": {"content": "E=(B-C)", "page": 21, "level": 1}}], "page": 21, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "vu", "metadata": {"headings": [{"headings_0": {"content": "vu", "page": 23, "level": 1}}, {"headings_1": {"content": "| | Total", "page": 21, "level": 1}}], "page": 23, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ENTE ca", "metadata": {"headings": [{"headings_0": {"content": "ENTE ca", "page": 23, "level": 11}}, {"headings_1": {"content": "vu", "page": 23, "level": 1}}], "page": 23, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 26, "level": 1}}, {"headings_1": {"content": "ENTE ca", "page": 23, "level": 11}}], "page": 26, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 26, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 26, "level": 1}}], "page": 26, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(B) (C) 5 \nInfrastructure 1,147,987,000 470,287,357 470,287,357 677,699,643", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 26, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 26, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 26, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 26, "level": 1}}]], "page": 26, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 26, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 26, "level": 1}}], "page": 26, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(MOFPED).", "metadata": {"headings": [{"headings_0": {"content": "(MOFPED).", "page": 27, "level": 2}}, {"headings_1": {"content": "Projects", "page": 26, "level": 3}}], "page": 27, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation \nI advised the Accounting Officer to engage UPDEB to expedite the completion of \nA review of the District work plans revealed that UGX.1,271,072,969 was budgeted to cater for District roads activities using the force Account mechanism. \nI noted that the district did not receive all its budgeted funds. Out of the total budget of UGX.1,271,072,969, only UGX.1,093,354,119 (86%) was received resulting into a shortfall of UGX.177,718,850(14%) \nThe failure to fully fund the budget resulted into failure to implement planned activities as shown below \nCategory \nDistance (KM) Budgeted amount \\| \u2018UGX\u2019 \nRoutine Mechanized Maintenance \nKyobugombe-Katenga via Kitohwa 9.4 9,400,000 \\| Omukabare- Mwendo-Mubira- Kigarama 11 11,000,000 Karweru-Rurema- Kamuronko 10 10,000,000 L.Bunyonyi-Kashambya 75 \u2014] 7,500,000 Mukabaya- Rwemihanga- Biringo 15.2 15,200,000 Kitumba-Habuhasha 6 6,000,000 Emergency works \\| Omukikazi-Butore- Buhumuriro road 10 = 100,000,000", "metadata": {"headings": [{"headings_0": {"content": "(MOFPED).", "page": 27, "level": 2}}, {"headings_1": {"content": "Projects", "page": 26, "level": 3}}, [{"headings_0": {"content": "(MOFPED).", "page": 27, "level": 2}}, {"headings_1": {"content": "Projects", "page": 26, "level": 3}}], [{"headings_0": {"content": "(MOFPED).", "page": 27, "level": 2}}, {"headings_1": {"content": "Projects", "page": 26, "level": 3}}], [{"headings_0": {"content": "(MOFPED).", "page": 27, "level": 2}}, {"headings_1": {"content": "Projects", "page": 26, "level": 3}}], [{"headings_0": {"content": "(MOFPED).", "page": 27, "level": 2}}, {"headings_1": {"content": "Projects", "page": 26, "level": 3}}], [{"headings_0": {"content": "(MOFPED).", "page": 27, "level": 2}}, {"headings_1": {"content": "Projects", "page": 26, "level": 3}}]], "page": 27, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kigata, Kyanamira_ Bridge", "metadata": {"headings": [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}], "page": 28, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20 m span \n100,000,000 Nyangoye-Rushongati-Katenga Road 5 100,000,000 Total 74.1 359,100,000 \nThe Accounting Officer attributed this to inadequate funding by the Uganda Road Fund. However, the unimplemented activities were rolled over to the subsequent financial year of 2023/2024 \nRecommendation \nI advised the Accounting Officer to continue liaising with the Uganda Road Fund for improved funding in order to implement all planned road activities. \n4.7 Review of the Health Sector \n4.7.1 \nLow coverage of Health Centre Two\u2019s (HCII) \nSection 2.4 of Health Sector Service standards & Service delivery standards, 2016 defines the range of services (promotive, preventive, curative, rehabilitative and palliative) to be provided by a Health facility. Accordingly, each parish should have a Health Centre II. \nHowever, I noted that 24 out of 79 parishes have Health centre IIs respectively as in appendix 7. \nRecommendation \nI advised The Accounting Officer to engage Ministry of Health and lobby for resources for the establishment of missing health facilities in the district. \n4.7.2 Lack of basic infrastructure requirements per level of health facili \nSection 2.4 of Health Sector Service standards & Service delivery standards, 2016 defines the minimum quality standards for health infrastructure for various health levels as shown below; \nFrom the review of the above, I noted the following \na) Health Centre IVs \nS/ Health facility Audit Remarks \nN \n1 Rubaya HC IV \\| No mortuary, No incinerator and has 4 housing units \nI Maziba HC IV \nNo mortuary, No incinerator, old and dilapidated medical buildings and \n2 \nhas 3 housing units \nKakomo HC IV \nNo mortuary, No incinerator, Operation Theatre and has only 1 housing \n3 \nunit \nb) Health Centre III \nS/ Health facility Audit Remarks \nBuhara, Buramba, Butanda, Bwama, \nAll lack an incinerator Kaharo, kahondo, Kahungye, Kitooma, \n1 \nKyanamira, Kasheregyenyi and Karujanga \nKitooma, Kasheregyenyi, Kahondo,", "metadata": {"headings": [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}, [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}], [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}], [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}], [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}], [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}], [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}], [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}], [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}], [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}], [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}]], "page": 28, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Karujanga \nKakomo HC IV \n3 \nBuhara, Buramba, Butanda, Bwama, Kaharo, kahondo, Kahungye, Kitooma, Kyanamira, Kasheregyenyi and Karujanga", "metadata": {"headings": [{"headings_0": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, {"headings_1": {"content": "(MOFPED).", "page": 27, "level": 2}}], "page": 29, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "\"|", "metadata": {"headings": [{"headings_0": {"content": "\"|", "page": 34, "level": 4}}, {"headings_1": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}], "page": 34, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "release aid on the date the date \n1 22/05/2023 \n67 3,350,000,000 Delayed disbursement 2 28/06/2023 \n67 \n1,675,000,000 \\| Delayed disbursement 67", "metadata": {"headings": [{"headings_0": {"content": "\"|", "page": 34, "level": 4}}, {"headings_1": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}, [{"headings_0": {"content": "\"|", "page": 34, "level": 4}}, {"headings_1": {"content": "Kigata, Kyanamira_ Bridge", "page": 28, "level": 3}}]], "page": 34, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5,025,000,000", "metadata": {"headings": [{"headings_0": {"content": "5,025,000,000", "page": 34, "level": 3}}, {"headings_1": {"content": "\"|", "page": 34, "level": 4}}], "page": 34, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Late disbursement of funds to PDM SACCOs leads to delayed disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "5,025,000,000", "page": 34, "level": 3}}, {"headings_1": {"content": "\"|", "page": 34, "level": 4}}], "page": 34, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "5,025,000,000", "page": 34, "level": 3}}], "page": 34, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the mandate to release funds lies with the MoFPED. \nRecommendation \nI informed the Accounting Officer that the matter would be brought to the attention of MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "5,025,000,000", "page": 34, "level": 3}}, [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "5,025,000,000", "page": 34, "level": 3}}]], "page": 34, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.1.3.2 \nReview of the PDM Governance Structures \nParagraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u2122 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; require that \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer e \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer (DCDO). \nThe Parish Development Committee (PDC), which comprises 7 members of the oe \ncommunity, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \noe The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for oe \nthat PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "5,025,000,000", "page": 34, "level": 3}}, [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "5,025,000,000", "page": 34, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "5,025,000,000", "page": 34, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "5,025,000,000", "page": 34, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "5,025,000,000", "page": 34, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "5,025,000,000", "page": 34, "level": 3}}]], "page": 34, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. HLG \nCore e The HLG Core Implementation team I advised the Accounting Implementation \nwas fully constituted as per the Officer to ensure that PDM Teams guideline. HLG core implementation e The District did not prepare quarterly prepares", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 34, "level": 2}}, {"headings_1": {"content": "5,025,000,000", "page": 34, "level": 3}}], "page": 35, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "quarterly", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 35, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}], "page": 35, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "performance reports. Out of 4 performance reports. quarterly performance reports, none \nwere prepared. Details in Appendix \n9 \nThe Accounting Officer explained that at the inception of the program was not done but it was now being done.", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 35, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}, [{"headings_0": {"content": "quarterly", "page": 35, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}]], "page": 35, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Parish \nI reviewed the operations of the PDC in I advised the Accounting Development \nthe 10 sampled PDM SACCOS, and Officer to ensure that PDCs Committees (PDC) noted the following; \nhold quarterly meetings \ne PDCs were fully constituted \ne Did not prepare Parish \npriorities and action plans for \nthe FY 2022/2023 \ne Funding received of \nUGX.45,444,717 \nwas \ninadequate to facilitate the \nactivities of PDC. \ne Did not prepare quarterly \nperformance reports. Details \nin Appendix 10", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 35, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}], "page": 35, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that \ndue to insufficient funding, follow up on \nsome of PDCs\u2019 functions were not done. \nHe however promised to improve going \nforward \nGeneral Meetings e 10 SACCOs held a general meeting/... I advised the Accounting by PDM SACCOs \nSACCOs held their first general Officer to ensure training of meeting more than 1 month after the PDM SACCO members. \nThe Accounting Officer explained that During the financial year under review, PDM SACCO Boards were not regularly meeting because they had not started on disbursement. But they are now functional and they regularly meet for approval of loans. Details in Appendix 12 \nNon functionality \u00a2 I noted that the sampled 10 SACCOs I advised the Accounting of \nSACCO did not have functional committees Officer to ensure that Committees and and subcommittees. Details in committees hold regular Sub Committees Appendix 13 \nmeetings. \nFailure to have a functioning Board/Committees/Sub-Committees \nmay lead to mismanagement of the SACCOs due to the lack of appropriate", "metadata": {"headings": [{"headings_0": {"content": "quarterly", "page": 35, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}, [{"headings_0": {"content": "quarterly", "page": 35, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}], [{"headings_0": {"content": "quarterly", "page": 35, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}], [{"headings_0": {"content": "quarterly", "page": 35, "level": 1}}, {"headings_1": {"content": "objectives.", "page": 34, "level": 2}}]], "page": 35, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oversight.", "metadata": {"headings": [{"headings_0": {"content": "oversight.", "page": 36, "level": 1}}, {"headings_1": {"content": "quarterly", "page": 35, "level": 1}}], "page": 36, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that During the financial year under review, committees were not regularly meeting because they had not started on disbursement. But they are now functional and they regularly meet for approval of loans \n5.1.3.3 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "oversight.", "page": 36, "level": 1}}, {"headings_1": {"content": "quarterly", "page": 35, "level": 1}}, [{"headings_0": {"content": "oversight.", "page": 36, "level": 1}}, {"headings_1": {"content": "quarterly", "page": 35, "level": 1}}]], "page": 36, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nI made the following observations; \nSN Nature Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "oversight.", "page": 36, "level": 1}}, {"headings_1": {"content": "quarterly", "page": 35, "level": 1}}, [{"headings_0": {"content": "oversight.", "page": 36, "level": 1}}, {"headings_1": {"content": "quarterly", "page": 35, "level": 1}}], [{"headings_0": {"content": "oversight.", "page": 36, "level": 1}}, {"headings_1": {"content": "quarterly", "page": 35, "level": 1}}]], "page": 36, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 37, "level": 4}}, {"headings_1": {"content": "oversight.", "page": 36, "level": 1}}], "page": 37, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 37, "level": 4}}, {"headings_1": {"content": "oversight.", "page": 36, "level": 1}}], "page": 37, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 10 SACCOs were not licensed to take on the I advised", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 37, "level": 4}}, {"headings_1": {"content": "oversight.", "page": 36, "level": 1}}], "page": 37, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 37, "level": 2}}, {"headings_1": {"content": "registration", "page": 37, "level": 4}}], "page": 37, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SACCOs Under the business of lending under Microfinance Accounting Officer to Microfinance \nInstitutions money lenders act as detailed in liaise with the PDM Institutions Appendix 14 Secretariat for Lenders Act \nfurther guidance on As a result, enforcement of recovery of PRF this matter. \nfrom beneficiaries by the PDM SACCOs may \nbe legally challenged leading to loss of \nfunds. \nThe Accounting Officer promised to take up \nthe matter with the PDM Secretariat", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 37, "level": 2}}, {"headings_1": {"content": "registration", "page": 37, "level": 4}}], "page": 37, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Update of SACCO e 10 SACCOs did not have a PDM member \\| I advised the Enterprise and registers/ updated PDM member registers Accounting Officer to Household Registers contrary to the guidelines. \nensure that the PDM member register is updated as required Failure to update PDM member registers \nby the guidelines. \nmay result to extending PRF loans to \nineligible beneficiaries leading to failure to \nachieve pillar objectives. Appendix 15", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 37, "level": 2}}, {"headings_1": {"content": "registration", "page": 37, "level": 4}}], "page": 37, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting Officer explained that at the inception of then Programme, house hold registers were not updated. However, all respective parish chiefs have updated enterprise and household registers. And enterprise group members have accessed funding from SACCOs. \nSigning of PRF e UGX.670,000,000 was transferred to 10 I advised the Financing \nSACCOs without evidence of signed PRF Accounting Officer to Agreements \nfinancing agreements as detailed in conduct adequate Appendix 16 monitoring and supervision of the The Accounting Officer explained that the SACCO groups to district did not get a clear guidance on this foster compliance in since money was being transferred from signing agreements. Ministry of Finance to Sacco accounts Direct \n5.1.3.4 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users r handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - \nInclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 37, "level": 2}}, {"headings_1": {"content": "registration", "page": 37, "level": 4}}, [{"headings_0": {"content": "the", "page": 37, "level": 2}}, {"headings_1": {"content": "registration", "page": 37, "level": 4}}], [{"headings_0": {"content": "the", "page": 37, "level": 2}}, {"headings_1": {"content": "registration", "page": 37, "level": 4}}]], "page": 37, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation Le Wealth Ranking of 10 parishes did not carry out wealth I advised the Accounting Households \nranking during identification of subsistence Officer to ensure households. Details are in Appendix 17 \ncompliance with the wealth ranking of the Failure to identify subsistence households households in the using the wealth ranking tool may remaining 10 parishes. undermine the achievement of pillar \nobjectives \nThe Accounting Officer explained that Wealth ranking at village level throughout the district was done headed by Chairperson Local council 1 (LC I) facilitated by the parish chief through community engagement meetings to select the beneficiaries. \nGu fails \nJohn F.S. Muwanga \nAppendices \nAppendix 1: Performance of Local Revenue No Source \nTax Revenues \nWIN] Local Services Tax \nLand fees", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 37, "level": 2}}, {"headings_1": {"content": "registration", "page": 37, "level": 4}}, [{"headings_0": {"content": "the", "page": 37, "level": 2}}, {"headings_1": {"content": "registration", "page": 37, "level": 4}}], [{"headings_0": {"content": "the", "page": 37, "level": 2}}, {"headings_1": {"content": "registration", "page": 37, "level": 4}}], [{"headings_0": {"content": "the", "page": 37, "level": 2}}, {"headings_1": {"content": "registration", "page": 37, "level": 4}}], [{"headings_0": {"content": "the", "page": 37, "level": 2}}, {"headings_1": {"content": "registration", "page": 37, "level": 4}}], [{"headings_0": {"content": "the", "page": 37, "level": 2}}, {"headings_1": {"content": "registration", "page": 37, "level": 4}}]], "page": 38, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TH Business Licenses", "metadata": {"headings": [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], "page": 39, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Other tax revenues Non-Tax Revenues Other Property income \nApproved budget Actual Collections Variance \n125,725,000 107,490,689 18,234,311 0 20,000 (20,000) 80,143,250 64,783,655 15,359,595 0 0 0 \n0 0 0 6 Dividends 0 0 0 7 Rent \n25,600,000 30,718,208 (5,118,208) \\| 8 Other property income \n0 0 0 9 Sale of goods and services \n19,530,000 17,342,500 2,187,500 10 Admin fees and licenses \n178,139,650 156,414,007 21,725,643 11 Court fines and Penalties \n0 0 0 12 Other fines and Penalties \n0 13 Miscellaneous Revenue \n421,674,100 359,497,949 62,176,151 Total 850,812,000 736,269,008 114,542,992 \nAppendix 2: Key activities affected by under-utilization of warrants No Programme Warrants Activities affected by the under utilization \nnot Utilized \n1 Agro- \nSalary Payment \nIndustrialization 210,100,000 \n2 Private Sector \n3,000,000 Salary Payment Development \nReason for the underutilization of warrants \nSupplementary funds for salary enhancement for scientists came late and some payments were not affected during the financial year hence unable to exhaust the available funds \nSupplementary funds for salary enhancement for scientists came late and some payments were not affected during the financial year hence unable to exhaust the available funds \n3 Human Capital \nDevelopment \n2,929,918,030 \n[4 Public Sector \nTransformation 447,371,740 \nSalary Payment \nSupplementary funds for salary enhancement for scientists came late and some payments Retention payment for Construction of staff Houses at were not affected during the FY due to system failure \nKitooma and Kahondo HC IIIs and Maternity ward at Delayed Recruitment and deployment of Staff this was due to the current ban on Karujanga HC III \nrecruitment by government. hence unable to exhaust the budget for entire financial year. \nRetention payment for Construction of staff Houses at Kitooma and Kahondo HC IIIs and Maternity ward at Karujanga HC III because the projects were within the defects liability Period \nSalary Payment \nSupplementary funds for salary enhancement for scientists came late and some payments were not affected during the financial year hence unable to exhaust the available funds be \n5 Community \n30,000,000 Salary Payment Mobilization And \nMind set Change \n[6 Development Plan 30,000,000 Salary Payment Implementation \nSupplementary funds for salary enhancement for scientists came late and some payments were not affected during the financial year hence unable to exhaust the available funds \nSupplementary funds for salary enhancement for scientists came late and some payments were not affected during the financial year hence unable to exhaust the available funds \nTotal 3,650,389,7 a \\| \n70", "metadata": {"headings": [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}, [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}]], "page": 39, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 3: Implementation of outputs \nAppendix 3(a): Fully implemented out-puts \nNo. Program Sub-program PIAP-out \nBudget \nTotal Out-put expenditure Total No activities in Number of fully Out-put the out-put implemented activities UGX \u2018000\u201d \n1 12-Human Capital 01-Education, Sports and 1205010802-Basic 320157-Primary \nDevelopment Skills \nRequirements and Minimum Education Services. \nstandards met by schools and \ntraining institutions. 172,607 7 7 12-Human Capital 01-Education, Sports and 1202010801-Basic 320159-Secondary \nDevelopment Skills \nRequirements and Minimum Education Services \nstandards met by schools and \ntraining institutions 250,000 1 1 2 01-Agro-Industrialization 01-Institutional 01041101-Extension workers 010016-Farmer \nStrengthening and trained in the entire value mobilisation and \nCoordination. chain focused skills sensitisation, \n3 09-INTEGRATED 03-Transport Infrastructure 09020101-Climate proof 260002-District, urban TRANSPORT \nand Services Development. strategic \ntransport and community access INFRASTRUCTURE AND \ninfrastructure constructed and Road Maintenance \n1,010,005, 10 10 \nSERVICES upgraded. 565,000 4 4 4 06-Natural Resources, 03-Water Resources 06010108- Improved water 000006-Planning and \nEnvironment, Climate, Management \nChange, Land and Water. \nuse efficiency for increased Budgetary Services. \nproductivity in water \nconsumptive programmes \n(agro-industrialization, \nmanufacturing, \nmineral \ndevelopment). 355,852 3 3 06-Natural Resources, 03-Water Resources 6010120-Water resources data 000006-Planning and \nEnvironment, Climate, Management \n(Quantity & Quality) collected Budgetary Services, \nChange, Land and Water. and assessed, \n37 \n196,555, 3 3 \nAppendix 3 (b): Partially Implemented out-puts \nNo. Program Sub-program PIAP-Outs Budget Out-put \nTotal Out-put Total No Number of No of partially No of activities expenditure activities fully implemented that were not UGX \u2018000\u201d in the implemented activities implemented output \nactivities \n1 12-Human Capital 02-Population 1203010509- 000063-Quality Assurance Systems 602,525, 5 4 1 0 Management Health, safety and Reduced morbidity 000063-Quality Assurance Systems 650,000 1 0 1 0 Management \nand mortality due to \nHIV/AIDS, TB and \nmalaria and other \ncommunicable \ndiseases \nAppendix 3(c): Not Implemented out-puts \nNo Program Sub-program PIAP-Outs Budget Out-put Total Out-put Total No activities Number of fully expenditure in the out-put implemented \n1 12 HUMAN CAPITAL 02 Population Health, Safety and 1203010509-Reduced morbidity 000063: Quality Assurance Systems DEVELOPMENT Management \nand mortality due to HIV/AIDS, \nTB and malaria and other \ncommunicable diseases \nAppendix 4: Salary absorption \nUGX \u2018000\u201d activities 1,147,987 7 0 \nSN. Department Approved budget Supplementa Revised Budget Warrants Payments Unspent balances", "metadata": {"headings": [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}, [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}], [{"headings_0": {"content": "TH Business Licenses", "page": 39, "level": 1}}, {"headings_1": {"content": "the", "page": 37, "level": 2}}]], "page": 40, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "metadata": {"headings": [{"headings_0": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}, {"headings_1": {"content": "TH Business Licenses", "page": 39, "level": 1}}], "page": 41, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Finance 340,000,000 340,000,000 340,000,000 312,140,713 27,859,287 3 Statutory Bodies 390,000,000 \n390,000,000 390,000,000 377,484,713 12,515,287 4 Production 896,715,946 447,675,962 1,344,391,908 1,344,391,908 1,136,059,611 208,332,297 5 Health 6,253,692,538 1,644,399,997 7,898,092,535 7,898,092,535 6,852,072,695 1,046,019,840 6 Education 13,889,570,773 4,768,312,906 18,657,883,679 18,657,883,679 16,433,362,421 2,224,521,258 7 Roads 200,000,000 200,000,000 200,000,000 170,186,522 29,813,478 8 Water 30,000,000 30,000,000 30,000,000 29,546,018 453,982 \\| 9 Natural Resources 240,000,000 \n240,000,000 240,000,000 239,980,677 19,323 10 Community Based 200,000,000 \nServices \n200,000,000 200,000,000 165,412,604 34,587,396 \n11 Planning \\_ 84,600,000 84,600,000 84,600,000 77 484,230 7,115,770 12 Internal Audit 32,000,000 \n32,000,000 32,000,000 31,607,403 392,597 13 Trade and Industry \\_\\_\\| 50,000,000 \n50,000,000 50,000,000 46,509,564 3,490,436 Total", "metadata": {"headings": [{"headings_0": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}, {"headings_1": {"content": "TH Business Licenses", "page": 39, "level": 1}}, [{"headings_0": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}, {"headings_1": {"content": "TH Business Licenses", "page": 39, "level": 1}}], [{"headings_0": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}, {"headings_1": {"content": "TH Business Licenses", "page": 39, "level": 1}}], [{"headings_0": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}, {"headings_1": {"content": "TH Business Licenses", "page": 39, "level": 1}}]], "page": 41, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "metadata": {"headings": [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}], "page": 41, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "38 \nAppendix 5: Functionality \nof water resources in the district \nVillage \nBORE HOLES \nRAIN WATER HARVESTING PUBLIC STAND PIPES SHALLOW WELLS \nPROTECTED SPRINGS population \nSub \nFunctio Non Abando Functio Non Ip\u00bb Functio Non Abando Functio Non Abando Functio Non Abando S/N County Parish Village nal functional ned nal functional ned nal functional ned nal functional ned functional ned \n\\| 1 Buhara guGarama AHAMUBUGA \n2 aha \\| u \n\\| \n1 2 350 \n3 60 \n3 euhara \nBUGARAMA IRASHANIRO 1 3 360 \n4 Buhara \\| gugarama KACURO 1 340 \n5 Buhara \nBUGARAMA KASHDA \nBUGARAMA MISHUNDO A \\| \\| \nBuhara \nBUGARAMA \\_\\_\\|\\_MISHUNDO B \\|\\_\\| \nom NVARAHUNGE \\| \\| suGARAMA \n2 \n9 Buhara \nBUGARAMA RWIRAGUJO \n10 Buhara \nBUHARA BUGARAMA \n11 Buhara \nBUHARA BWANJOJO = \n12 Buhara \nKASHAKI A : 7 \n13 Buhara \nBUHARA KASHAKI B - \"", "metadata": {"headings": [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}, [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}], [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}], [{"headings_0": 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4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}], [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}], [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}], [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 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3}}], [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}], [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}], [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}], [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}], [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}], [{"headings_0": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, {"headings_1": {"content": "1 Administration 2,294 ,453,949 285,954,137 2,580,408,086 2,580,408,086 2,163,772,631 416,635,455", "page": 41, "level": 3}}]], "page": 41, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "eurara", "metadata": {"headings": [{"headings_0": {"content": "eurara", "page": 42, "level": 2}}, {"headings_1": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": ": \n\\| \n15 Buhara \\| BUHARA KUONJO", "metadata": {"headings": [{"headings_0": {"content": "eurara", "page": 42, "level": 2}}, {"headings_1": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}, [{"headings_0": {"content": "eurara", "page": 42, "level": 2}}, {"headings_1": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}], [{"headings_0": {"content": "eurara", "page": 42, "level": 2}}, {"headings_1": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}]], "page": 42, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\- > = \\*", "metadata": {"headings": [{"headings_0": {"content": "eurara", "page": 42, "level": 2}}, {"headings_1": {"content": "24,901,033,206 7,146,343,002 32,047,376,208 32,047,376,208 28,035,619,802 4,011,756,406", "page": 41, "level": 3}}], "page": 42, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "BETUNDURUR", "metadata": {"headings": [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], "page": 42, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ae \nHR \n17 BUHARA \n\\_\\|\\_KYASEA \n= \n\\| \n18 Buhara \\| BUHARA KYASE B \n; \n19 Buhara \\| BUHARA OMURUHANGA 11 : \n\u2014 \n\\| \n20 Buhara EI BUHARA \nRWAKIHIRWA \n21 Buhara of. KAFUNJO KABANYONYI A \n22 Buhara \\| \nKAFUNJO KABINDI : \nKAFUNJO \n- \nBuhara \nKAFUNJO KIGYERA : \nBuhara \nKarunmo KIRIMBE \\* \\| \n26 Buhara \nKAFUNJO MAREMARE : \na NYABICWAMB \\| \\| \nKarumo A 2 \u2014 \n[\\| Buhara \nOv \n77 \u20ac OONNEVW VNVEVEVLN \neyeyng Zu 995 \u00a3 VONIdWVAN VNVAVUVLN \ne\u0131eyng", "metadata": {"headings": [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}, [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}], [{"headings_0": {"content": "BETUNDURUR", "page": 42, "level": 1}}, {"headings_1": {"content": "eurara", "page": 42, "level": 2}}]], "page": 42, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "=f", "metadata": {"headings": [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}], "page": 43, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 \nVOIHSV\u2122 VNVEVYVLN \neueyng cS = \nvao\u0131nava VNVEVSVLN \neueung 45 \n\u201c \\| OD0aWaMu SaaAnW eieyng \u00a2s \n= : \\| V 3a3AnN Siem ua \nWONVMUVAN \nbez T \u20ac \\| VWTAINVAN 3a3AnW sieune: 15 \n\u201c \nODOUVINVAN \n383ANW \neieung og = ; FUVDIVAN 383ANW sieung: 6% \u201c - VOIDIVAVAN 383 Bieung: i86 ~ ; VONVHWIVAN 3agANW ereuria zk \nu - . OONNEWIVAN aan eieurial \u2018op \n", "metadata": {"headings": [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}, [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}]], "page": 43, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\_ \\| z 393ANW 383ANnW eieyng cp", "metadata": {"headings": [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}], "page": 43, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u2014 \\| \u2014 er TANSADSAN 3g3ANW ereung $b \n\u2014 ; \\| 5 \\| 7 ONOOHIN ean eieung \u20ac \nii \u2014 = \\| VavVNVN FaJANW m eieung Zp ad z \\| 2 ST", "metadata": {"headings": [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}, [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}], [{"headings_0": {"content": "=f", "page": 43, "level": 2}}, {"headings_1": {"content": "BETUNDURUR", "page": 42, "level": 1}}]], "page": 43, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "new!", "metadata": {"headings": [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], "page": 43, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pap \n\u201c \\| - \\| 30340 ering ob \n\\_ : 1\u00b0 vaannana a93ANnn eieyng 6\u00a3 \naE = t spiansrenvenst I 1 a m \nVaNnanvma \nVONVLIN \neeung ce ~ \nVINVIVNVMS \nVONVLDN \nu eieung: 9\u00a2 \u2014 \\_ FIONN \nereyng se \nEEE = mene \u201c =\\| \n~ : NAN VONVLIN eieung \u00a2\u00a2 \n~ \nVLIHWIVAN \nVONVLI \neieung ze \u2014 nqueeAynu OLNNAYA eseung TE \n\u2014 ; \\| v90080EnY ONS eieina oe \n~ \\_ : \\| \\| OfOLNUVAN OCNNSH eseyng 6z \nObb \u20ac 2 \\| \\| ER OCNNAWI eieyng 8z \n\\| 58 Buhara \nRUSHUMO \n59 Buhara \nBUGARAMA \n7 \n2 \n7 \n60 Buhara \nBUHORO 1 > ie I \n\\| aoe KIRINGA \\| + 1 \n7 \n62 Buhara 4 NYAKABUNGO \nm \n63 Buhara \nRUHITA + = 64 Buhara 4 \nRUTARE ; = 65 Buhara \\| ie SHORORO z - 2 \n66 Buhara \nRWEENE \n= \n67 Butanda \nIR KABERE a 68 Butanda \\| \nKAGOGO \nm \n69 Butanda \u2014 \u2014 \nu \nMURANDAMO \n= \n70 Butanda \nMUSHENYI A \na \\| 71 Butanda \nMUSHENYI B \nu \n72 Butanda \nNYINABIRERE", "metadata": {"headings": [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}, [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}], [{"headings_0": {"content": "new!", "page": 43, "level": 5}}, {"headings_1": {"content": "=f", "page": 43, "level": 2}}]], "page": 43, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 7 a", "metadata": {"headings": [{"headings_0": {"content": "| 7 a", "page": 44, "level": 2}}, {"headings_1": {"content": "new!", "page": 43, "level": 5}}], "page": 44, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "73 Butanda \nRUSIISIRO \nI \nze \n74 Butanda RUTARE \\|", "metadata": {"headings": [{"headings_0": {"content": "| 7 a", "page": 44, "level": 2}}, {"headings_1": {"content": "new!", "page": 43, "level": 5}}, [{"headings_0": {"content": "| 7 a", "page": 44, "level": 2}}, {"headings_1": {"content": "new!", "page": 43, "level": 5}}], [{"headings_0": {"content": "| 7 a", "page": 44, "level": 2}}, {"headings_1": {"content": "new!", "page": 43, "level": 5}}]], "page": 44, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "m + =", "metadata": {"headings": [{"headings_0": {"content": "m + =", "page": 44, "level": 4}}, {"headings_1": {"content": "| 7 a", "page": 44, "level": 2}}], "page": 44, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "75 Butanda \na \n76 Butanda \nKARAMBO . = \n77 Butanda BUGOTO \\| \u2014 \n= \n78 Butanda BUSHARA = \n= \n79 Butanda \nHABUHINGA \nr \n80 Butanda KABUTUKU a ans une \n82 Butanda \nKEKUUBO \nre 83 Butanda KINYAMARI Butanda \nNTUNGAMO \n85 Butanda \nNYAMABARE \nJ 2 \n\\{ \n= \n. = u \n= 86 Butanda \n87 Butanda J \n\\_ NYAMIYAGA a. NYOMBE \u2014 \u2014 \\|\\| \n= \n41 \nch \n\u2014 TTS Tee oeyey ZIT \n= aa \\| vwvavang oreyey oe \n\u201c wwoond \\| vwvauvana oseyey SIT \nsa RER \\| RR zn \n~ JYOMNYVAN \\| vwvuvong oeyey ert \n\u2014 SMONODIVAN \\| vwvavana oieyey zt \n\u2014 O9NIAVAYAN \\| vwvavong oueyey TTT \n. \nT VANEnNYN vWYavang \noueyey OTT \n~ \nAGWOONGOAX vuvavang \noeyey 60T \n\u2014 \nJUV vWvuvond \noseyey got \n\\| \u2014 \nFONSI vwvavand \noueyey \n\u2014 \nTaIan\u0131aw vwvavand \noeyey \n\u2014 VWOOLYMVHV Vnvavong oleyey \n\u201c OLOLWIVHV vwvavand oueyey \n\u2014 OLOLNY 09 De \u2014 epueyn! 7 \nmm", "metadata": {"headings": [{"headings_0": {"content": "m + =", "page": 44, "level": 4}}, {"headings_1": {"content": "| 7 a", "page": 44, "level": 2}}, [{"headings_0": {"content": "m + =", "page": 44, "level": 4}}, {"headings_1": {"content": "| 7 a", "page": 44, "level": 2}}], [{"headings_0": {"content": "m + =", "page": 44, "level": 4}}, {"headings_1": {"content": "| 7 a", "page": 44, "level": 2}}], 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Khare \nKITOHWA \nNYAKABUNGO \n1 \n221", "metadata": {"headings": [{"headings_0": {"content": "| Kaharo", "page": 47, "level": 4}}, {"headings_1": {"content": "AHAHUNENER", "page": 46, "level": 1}}], "page": 47, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "161. Saharo \nKITOHWA \nNYAKAHANGA", "metadata": {"headings": [{"headings_0": {"content": "| Kaharo", "page": 47, "level": 4}}, {"headings_1": {"content": "AHAHUNENER", "page": 46, "level": 1}}], "page": 47, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nRWABUNYEGY \n162 Kaharo \nKITOHWA E + 163 Kaharo \nkrroHwa \n\\_\\|\\_RWENKUBA \nmaa Kaharo Krronwa RWESASI \n165 Kaharo NYAKASHAR \n3 \n224 \n2 1 396 \n1 \n211 \n2 4 206", "metadata": {"headings": [{"headings_0": {"content": "| Kaharo", "page": 47, "level": 4}}, {"headings_1": {"content": "AHAHUNENER", "page": 46, "level": 1}}, [{"headings_0": {"content": "| Kaharo", "page": 47, "level": 4}}, {"headings_1": {"content": "AHAHUNENER", "page": 46, "level": 1}}], [{"headings_0": {"content": "| Kaharo", "page": 47, "level": 4}}, {"headings_1": {"content": "AHAHUNENER", "page": 46, "level": 1}}], [{"headings_0": {"content": "| Kaharo", "page": 47, "level": 4}}, 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{"content": "ER", "page": 47, "level": 3}}], [{"headings_0": {"content": "eon", "page": 51, "level": 3}}, {"headings_1": {"content": "ER", "page": 47, "level": 3}}], [{"headings_0": {"content": "eon", "page": 51, "level": 3}}, {"headings_1": {"content": "ER", "page": 47, "level": 3}}], [{"headings_0": {"content": "eon", "page": 51, "level": 3}}, {"headings_1": {"content": "ER", "page": 47, "level": 3}}]], "page": 51, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aioe", "metadata": {"headings": [{"headings_0": {"content": "aioe", "page": 51, "level": 3}}, {"headings_1": {"content": "eon", "page": 51, "level": 3}}], "page": 51, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ktumda \nswenpo \nu \n48 \n273 Kitumba MWENDO MUGABI \navenoo 15 1 221 \n12 74 \u201aKitumba \nNYAKABUNGO \ni \n221 \n2 \n\\| \nMWENDO NYAKIBANDE 3 \n221 \n276 Kyanamir \\| a KANJOBE KAMWIRIMA \n\\|: 3 1 394 \u2014 =. \nKANJOBE \nNYAKABINGO \n452 Kyanamir \n278 \na KANJOBE NYAKATOJO 1", "metadata": {"headings": [{"headings_0": {"content": "aioe", "page": 51, "level": 3}}, {"headings_1": {"content": "eon", "page": 51, "level": 3}}, [{"headings_0": {"content": "aioe", "page": 51, "level": 3}}, {"headings_1": {"content": "eon", "page": 51, "level": 3}}], [{"headings_0": {"content": "aioe", "page": 51, "level": 3}}, {"headings_1": {"content": "eon", "page": 51, "level": 3}}], [{"headings_0": {"content": "aioe", "page": 51, "level": 3}}, {"headings_1": {"content": "eon", "page": 51, "level": 3}}], [{"headings_0": {"content": "aioe", "page": 51, "level": 3}}, {"headings_1": {"content": "eon", "page": 51, "level": 3}}], [{"headings_0": {"content": "aioe", "page": 51, "level": 3}}, {"headings_1": {"content": "eon", "page": 51, "level": 3}}], [{"headings_0": {"content": "aioe", "page": 51, "level": 3}}, {"headings_1": {"content": "eon", "page": 51, "level": 3}}], [{"headings_0": {"content": "aioe", "page": 51, "level": 3}}, {"headings_1": {"content": "eon", "page": 51, "level": 3}}]], "page": 51, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\ Kyanamir", "metadata": {"headings": [{"headings_0": {"content": "\\ Kyanamir", "page": 52, "level": 4}}, {"headings_1": {"content": "aioe", "page": 51, "level": 3}}], "page": 52, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 if 229 \n279 \na KANJOBE NYAKIBANDE \n[2 388 280 Kyanamir \\| \na KANJOBE NYAKIIGA \n\\| 1 \n397 Kyanamir \n281 \na KANJOBE NYAMIGAMBA 4 2", "metadata": {"headings": [{"headings_0": {"content": "\\ Kyanamir", "page": 52, "level": 4}}, {"headings_1": {"content": "aioe", "page": 51, "level": 3}}, [{"headings_0": {"content": "\\ Kyanamir", "page": 52, "level": 4}}, {"headings_1": {"content": "aioe", "page": 51, "level": 3}}]], "page": 52, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Kyanamir 440", "metadata": {"headings": [{"headings_0": {"content": "| Kyanamir 440", "page": 52, "level": 4}}, {"headings_1": {"content": "\\ Kyanamir", "page": 52, "level": 4}}], "page": 52, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "282 \na KANJOBE NYAMITEMBE 1 1 Kyanamir T 451 283 \na KANJOBE RUSHAMBYA \n2 \n452 Kyanamir \n284 \na KANJOBE RWEFURA \n1 \n451 Kyanamir \n285 \na KATOOKYE KYAMUHOOZI \ni \n637 Kyanamir \n286 \na KATOOKYE NKOMBE ui =r 1 675 Kyanamir a \n287 \na KATOOKYE NYAKAHITA \n1 \n514 288 Kyanamir iu a KATOOKYE OMURUTOJO \n481 Kyanamir \n289 \na KATOOKYE RUBIRA \n1 \n623 Kyanamir \n290 KATOOKYE RUGARAMA I aa \na \n1 \n459 Kyanamir \n291 KATOOKYE RUGARAMA II I \na", "metadata": {"headings": [{"headings_0": {"content": "| Kyanamir 440", "page": 52, "level": 4}}, {"headings_1": {"content": "\\ Kyanamir", "page": 52, "level": 4}}], "page": 52, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 4", "metadata": {"headings": [{"headings_0": {"content": "1 4", "page": 52, "level": 4}}, {"headings_1": {"content": "| Kyanamir 440", "page": 52, "level": 4}}], "page": 52, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "464 Kyanamir \nRWAKASHAND \n292 \na KATOOKYE ET L 2 534 \u2014 Kyanamir \nRWAKASHAND \n293 \na KATOOKYE EU fe 1 748 Kyanamir \n294 \na KATOOKYE =\u00bb \nomwinoni 1 544 Kyanamir \nN 295 \na KIGATA BURORANE", "metadata": {"headings": [{"headings_0": {"content": "1 4", "page": 52, "level": 4}}, {"headings_1": {"content": "| Kyanamir 440", "page": 52, "level": 4}}, [{"headings_0": {"content": "1 4", "page": 52, "level": 4}}, {"headings_1": {"content": "| Kyanamir 440", "page": 52, "level": 4}}]], "page": 52, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014H 436", "metadata": {"headings": [{"headings_0": {"content": "\u2014H 436", "page": 52, "level": 3}}, {"headings_1": {"content": "1 4", "page": 52, "level": 4}}], "page": 52, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kyanamir \n296 KIGATA KABIRA I \n- \na \n1 \n568 Kyanamir \n297 \na KIGATA KABIRA II \n2 \n360 Kyanamir \n298 \na KIGATA KAKUMBYA 4 4 622 299 Kyanamir \\| \na KIGATA KANGANZI", "metadata": {"headings": [{"headings_0": {"content": "\u2014H 436", "page": 52, "level": 3}}, {"headings_1": {"content": "1 4", "page": 52, "level": 4}}], "page": 52, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 2 446", "metadata": {"headings": [{"headings_0": {"content": "| 2 446", "page": 52, "level": 5}}, {"headings_1": {"content": "\u2014H 436", "page": 52, "level": 3}}], "page": 52, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Kyanam\u0131r \n300 a KIGATA KATEGURE 7 \n2 \n454 Kyanamir \n301 a KIGATA \u2014KIHANGA \n3 2 374 Kyanamir \n302 \na KIGATA KYABUHIRE 3 552", "metadata": {"headings": [{"headings_0": {"content": "| 2 446", "page": 52, "level": 5}}, {"headings_1": {"content": "\u2014H 436", "page": 52, "level": 3}}], "page": 52, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kyanamir \na KIGATA KYAKAGOYE \nKyanamir \na KIGATA NYAKAHITA 6 \nKyanamir \na KIGATA NYAKIGANDO 2 \nI \nKyanamir \n306 \na KIGATA NYARUHANGA \nKyanamir \n307 \na KIGATA OMUKIBEGA \nKyanamir \na KIGATA RUBOROGA \n472 Kyanamir \na KIGATA RWABAKATA 1 297 Kyanamir \nRWAKASHAND \na KIGATA E \n345 Kyanamir \n311 \na KIGATA RWAMURIRO 4 331 Kyanamir \n312 \na KIGATA RWEKIMA 5 419 Kyanamir \n313 \na KIGATA RWEMISHURE 5 289 Kyanamir \n314 \nla KIGATA Kitibya \nKyanamir \n315 \na KIGATA kaluro \nKyanamir \nAHAMUGWIG \n316 \na KYANAMIRA WI \nKyanamir \n317 \na KYANAMIRA BUGANDARO 1 \nKyanamir \n318 \na KYANAMIRA KABISHA \nKyanamir \n319 \na KYANAMIRA KAKIBUMBWE \nKyanamir \n320 \na KYANAMIRA KARUBANDA \n\\|\\| \nKyanamir \n321 \na KYANAMIRA KARUHUMA \n822 \\| Kyanamir \n322 \na KYANAMIRA KAYANJA \n293 Kyanamir \n323 \na KYANAMIRA KISHEKYERA \n389 Kyanamir \n324 \na KYANAMIRA NYAKAHITA \n348 Kyanamir \n325 \na KYANAMIRA NYAMIYAGA \n348 Kyanamir \n326 \na KYANAMIRA RWABABA \n348 Kyanamir \n327 \na KYANAMIRA RWAMUGIMBA \n348 Kyanamir \nRWAMUTARU \n328 \na KYANAMIRA HA \n348 Kyanamir RWANYABIBO \\| \n329 \na KYANAMIRA GA \n348 Kyanamir \n330 \na KYANAMIRA RWEBIKONKO \n348 Kyanamir \n331 \na KYANAMIRA rwakabunga \n348 Kyanamir \na MUYUMBU HABUSIKANO \n348 \nKyanamir \n333 \na MUYUMBU HAKATONGO \nKyanamir \n334 \na MUYUMBU HAKISHAHA", "metadata": {"headings": [{"headings_0": {"content": "| 2 446", "page": 52, "level": 5}}, {"headings_1": {"content": "\u2014H 436", "page": 52, "level": 3}}, [{"headings_0": {"content": "| 2 446", "page": 52, "level": 5}}, {"headings_1": {"content": "\u2014H 436", "page": 52, "level": 3}}], [{"headings_0": {"content": "| 2 446", "page": 52, "level": 5}}, {"headings_1": {"content": "\u2014H 436", "page": 52, "level": 3}}]], "page": 53, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| => Kyanamir", "metadata": {"headings": [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], "page": 54, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a MUYUMBU ITUZA \nKyanamir \n336 \na MUYUMBU KABULYA \nKyanamir \n337 \na MUYUMBU KAGARAMA \nKyanamir \n338 \na MUYUMBU KASHENYI \nKyanamir \n339 \na MUYUMBU KINIOGO \nKyanamir \n340 \na MUYUMBU MURUHITA \nKyanamir \n341 \na MUYUMBU MUSHUNGA \nKyanamir \n342 \na MUYUMBU MUYUMBU \nKyanamir \n343 \na MUYUMBU NTUGAMO \nKyanamir \n344 \na MUYUMBU NYAKABUNGO \nKyanamir \n345 \na MUYUMBU NYAKAHANGA \nKyanamir \n346 \na MUYUMBU NYAKAHITA \nKyanamir \nNYAMURINGW 347 \na MUYUMBU A \nKyanamir \n348 \na MUYUMBU RUJANJARA \nKyanamir \nRWANYAMITW 349 \na MUYUMBU E \nKyanamir \na MUYUMBU RWEMIGOYE Kyanamir \na MUYUMBU RWEMPANGA \nKyanamir \n352 \na NYABUSHABI BWATO \nKyanamir \n353 \na NYABUSHABI IHIMBI \nKyanamir \n354 \na NYABUSHABI KARUBANDA \nKyanamir \n355 \na NYABUSHABI KAYORERO \nKyanamir \na NYABUSHABI MUKISHENYI \nKyanamir \n357 \na NYABUSHABI MURANGO \nKyanamir \n358 \na NYABUSHABI NYAKABUNGO \nKyanamir \n359 \na NYABUSHABI NYAKAHITA \nKyanamir \n360 \na NYABUSHABI RUJANJARA \nKyanamir \n361 \na NYABUSHABI RUSHAMBYA \nKyanamir \n362 \na NYABUSHABI RWENKIMA", "metadata": {"headings": [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}, [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}]], "page": 54, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "363 Kyanamir \\| a NYABUSHABI RWERE \n348 Kyanamir \n364 \na NYABUSHABI rwanjara \n348 Kyanamir NYAKAGYER \n365 \na A BUNOMBE \n348 Kyanamir NYAKAGYER \n366 \na A KABISHA \n348 Kyanamir NYAKAGYER KANYANKWAN \n367 \na A ZI \n348 Kyanamir NYAKAGYER \n368 \na A KIGONGI \n348 Kyanamir NYAKAGYER \n369 \na A NYABIKONI \n348 Kyanamir NYAKAGYER \n370 \na A NYAKAHITA \n348 Kyanamir NYAKAGYER \n371 \na A NYARUHANGA \n348 Kyanamir NYAKAGYER OMUBUSHENS \n372 \na A HERO \n348 Kyanamir NYAKAGYER \n373 \na A OMUMWIIGA \n348 Kyanamir NYAKAGYER \n374 \na A OMURUHITA \n348 Kyanamir NYAKAGYER \n375 \na A OMWIBAARE \n348 Kyanamir NYAKAGYER RUGARAMBIR \n376 \na A oO \n348 Kyanamir NYAKAGYER \n377 \na A RWAKATORYO \n348 Kyanamir NYAKAGYER RWASHENYIR \n378 \na A E \n348 \n379 Maziba Birambo \nBirambo \n317 \n380 Maziba BIRAMBO \nEIZINIRO \n337 \n381 Maziba BIRAMBO \nKAMURONKO \n335 \n382 Maziba BIRAMBO \nKANONI \n365 \n383 Mazi iba BI RAMBO \nKEIRUNGU \n355 \n384 Maziba BIRAMBO \nNYAKARAMBI \n395 \n385 Maziba BIRAMBO \nNYAMITUNGA \n345 \\| \nOMUKASHENY \n386 Maziba z BIRAMBO \nI \n394 \\| \n387 Maziba BIRAMBO \nRUSHOMO \n348 \\| \n388 Maziba BIRAMBO \nRWEMIHANGA \n330 \n389 Maziba BIRAMBO \nRWINAMURA \n341 I \n390 'Mazibs \nKAHONDO \nKABASYABA \nKAHONDO 391 \u2018Maziba \u2018i \nKAHONDO \nTRC \n392 Maziba \nKAHONDO \nKATUKURA \n32 \n393 Maziba \nKamono mukokve : \n314 \n394 Maziba \nKanonno nyam\u0131r\u0131ma : \n335 \n395 Maziba \nKAHONDO NYAMITOOMA = \n360 \n396 Maziba kaHonpo \nRuKoRE : 295 \n376 \n398 Maziba \nKamonno -rwamacanya 298 \\| \n399 Maziba \nKARWERU AHAISINGYE = \n324 \\|\\| \n400 Maziba \nKARWERU AHAKATARE 2 \n262 \nKARWERU BUNYERERE = \n309 \n402 Maziba \nKARWERU \nBUTANGA \nKITUNDUGUR 403 Maziba \nKARWERU \nU \nMaziba \nKARWERU \nKYEIBALE \nMaziba \nKARWERU \nNYAMABALE \nMaziba \nKARWERU \nRUREMA \n407 Maziba \nKARWERU \\|\\_kyirimbe rt \n408 Maziba \nKAVU \nBUKORO \n409 Maziba \nKAVU \nKAGONA \n410 Mazibi ana \nKAVU \nKASIRIMA \n411 Maziba \nKAVU \nKYERERO \n412 Maziba \nKAVU \nNYAKASA \n2 \n303 \n413 Maziba \nKAVU NYAKIIGA 253 \n414 Maziba \nRUGARAMA I \n415 Maziba \nKAVU RUGARAMA II \n416 Maziba \nKAVU \nBUNYERERE \n417 Maziba \nKAVU \nRWAKIHAZI \n\\| \n418 Maziba ; \nNYANJA \nBWEYO \n419 Maziba \nNYANJA \nKAMBIBI", "metadata": {"headings": [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}, [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}], [{"headings_0": {"content": "| => Kyanamir", "page": 54, "level": 5}}, {"headings_1": {"content": "| 2 446", "page": 52, "level": 5}}]], "page": 55, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aa", "metadata": {"headings": [{"headings_0": {"content": "aa", "page": 56, "level": 3}}, {"headings_1": {"content": "| => Kyanamir", "page": 54, "level": 5}}], "page": 56, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= \nvan", "metadata": {"headings": [{"headings_0": {"content": "aa", "page": 56, "level": 3}}, {"headings_1": {"content": "| => Kyanamir", "page": 54, "level": 5}}], "page": 56, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|. a", "metadata": {"headings": [{"headings_0": {"content": "|. a", "page": 56, "level": 1}}, {"headings_1": {"content": "aa", "page": 56, "level": 3}}], "page": 56, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "42 Maziba \nNYANJA \nKIGARAMA \nI \n422 Maziba \nNYANJA KIGARAMA B \n2 \n423 Maziba \\| \\|\\_- \nNYANJA KIGARAMA C \n= 424 Maziba \nNYANJA KITAMBI A a \n2 425 Maziba \nNYANJA KITAMBI B 2 \n426 Maziba \nyan\u0131n KIZIBA A \n= \nr 427 Maziba \nNYANJA KIZIBA B \n5 \n= 428 Maziba \nNYANJA NYANJA TRC \nz \n429 Maziba . \n\" \nNYANJA \nRWABAKINA \n& \n2 \\#30 Maziba \nNYANJA \nRWAMAKIKO \n431 Maziba \nRUGARAMA KAGARAMA \n\u00e9 \na \n> \n7 432 Maziba \nRUGARAMA KANKONDO =", "metadata": {"headings": [{"headings_0": {"content": "|. a", "page": 56, "level": 1}}, {"headings_1": {"content": "aa", "page": 56, "level": 3}}, [{"headings_0": {"content": "|. a", "page": 56, "level": 1}}, {"headings_1": {"content": "aa", "page": 56, "level": 3}}], [{"headings_0": {"content": "|. a", "page": 56, "level": 1}}, {"headings_1": {"content": "aa", "page": 56, "level": 3}}], [{"headings_0": {"content": "|. a", "page": 56, "level": 1}}, {"headings_1": {"content": "aa", "page": 56, "level": 3}}], [{"headings_0": {"content": "|. a", "page": 56, "level": 1}}, {"headings_1": {"content": "aa", "page": 56, "level": 3}}], [{"headings_0": {"content": "|. a", "page": 56, "level": 1}}, {"headings_1": {"content": "aa", "page": 56, "level": 3}}], [{"headings_0": {"content": "|. a", "page": 56, "level": 1}}, {"headings_1": {"content": "aa", "page": 56, "level": 3}}], [{"headings_0": {"content": "|. a", "page": 56, "level": 1}}, {"headings_1": {"content": "aa", "page": 56, "level": 3}}], [{"headings_0": {"content": "|. a", "page": 56, "level": 1}}, {"headings_1": {"content": "aa", "page": 56, "level": 3}}], [{"headings_0": {"content": "|. a", "page": 56, "level": 1}}, {"headings_1": {"content": "aa", "page": 56, "level": 3}}]], "page": 56, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a 2", "metadata": {"headings": [{"headings_0": {"content": "a 2", "page": 57, "level": 3}}, {"headings_1": {"content": "|. a", "page": 56, "level": 1}}], "page": 57, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "433 Maziba \nRUGARAMA KARAMBWE 1 434 Maziba NYARATOOMA \n= RUGARAMA \n- \n7", "metadata": {"headings": [{"headings_0": {"content": "a 2", "page": 57, "level": 3}}, {"headings_1": {"content": "|. a", "page": 56, "level": 1}}, [{"headings_0": {"content": "a 2", "page": 57, "level": 3}}, {"headings_1": {"content": "|. a", "page": 56, "level": 1}}]], "page": 57, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "NFAMBIEMDR", "metadata": {"headings": [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], "page": 57, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ys \naucanama \n. \n= 436 Maziba \nRUGARAMA NYANGA \nar hee \\| ran \naugnenma \nle; \\| Ra ARRSEEND \nwucarama \n439 Rubaya \\| \nBURAMBA \nBIRINGO \n440 \\| BURAMBA KACERERE \n\\| \n441 Rubaya \nBURAMBA \nKARAMBO \n442 Rubaya \nBURAMBA \nMUHENVU \n443 Rubaya \nBURAMBA \nMUKABAYA \n444 Rubaya \nBURAMBA \nNYAMUGARI 445 Rubaya BOR. BURAMBA \n= \na \n. \nm \n. \n= \n\u201ca \n= \nx \n2 a a = \n2 446 Rubaya \nBURAMBA RUTOOMA I \nE \n7 447 Rubaya \\| \nBURAMBA RUTOOMA II \n= 448 Rubaya \nBURAMBA RWANGANIRO a \n449 Rubaya \\| \\| \n= suena RWEMIHANGA = \n450 \\| Ruhaya KARUJANGA BUHINGA \\| ap", "metadata": {"headings": [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}, [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}], [{"headings_0": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, {"headings_1": {"content": "a 2", "page": 57, "level": 3}}]], "page": 57, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "See", "metadata": {"headings": [{"headings_0": {"content": "See", "page": 57, "level": 3}}, {"headings_1": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}], "page": 57, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "caruianen \n452 Rubaya \nkaRuJANGA KIKINGO \n=", "metadata": {"headings": [{"headings_0": {"content": "See", "page": 57, "level": 3}}, {"headings_1": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}, [{"headings_0": {"content": "See", "page": 57, "level": 3}}, {"headings_1": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}], [{"headings_0": {"content": "See", "page": 57, "level": 3}}, {"headings_1": {"content": "NFAMBIEMDR", "page": 57, "level": 1}}]], "page": 57, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \u2014", "metadata": {"headings": [{"headings_0": {"content": "- \u2014", "page": 57, "level": 5}}, {"headings_1": {"content": "See", "page": 57, "level": 3}}], "page": 57, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Z \n~ \n453 Rubaya \nKARUJANGA MUSHENYI \nsa \n454 Rubaya \nKARUJANGA NYAKABUNGO \n2 \n455 = KARUJANGA oe \n\\| \n= \n456 Rubaya \nKarumansa RUHITA \n7 \n457 Rubaya \nKARUJANGA RUSHAKIA \nvs", "metadata": {"headings": [{"headings_0": {"content": "- \u2014", "page": 57, "level": 5}}, {"headings_1": {"content": "See", "page": 57, "level": 3}}, [{"headings_0": {"content": "- \u2014", "page": 57, "level": 5}}, {"headings_1": {"content": "See", "page": 57, "level": 3}}], [{"headings_0": {"content": "- \u2014", "page": 57, "level": 5}}, {"headings_1": {"content": "See", "page": 57, "level": 3}}], [{"headings_0": {"content": "- \u2014", "page": 57, "level": 5}}, {"headings_1": {"content": "See", "page": 57, "level": 3}}], [{"headings_0": {"content": "- \u2014", "page": 57, "level": 5}}, {"headings_1": {"content": "See", "page": 57, "level": 3}}], [{"headings_0": {"content": "- \u2014", "page": 57, "level": 5}}, {"headings_1": {"content": "See", "page": 57, "level": 3}}], [{"headings_0": {"content": "- \u2014", "page": 57, "level": 5}}, {"headings_1": {"content": "See", "page": 57, "level": 3}}]], "page": 57, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OnE ain", "metadata": {"headings": [{"headings_0": {"content": "OnE ain", "page": 58, "level": 3}}, {"headings_1": {"content": "- \u2014", "page": 57, "level": 5}}], "page": 58, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "458 Rubaya \nKARUJANGA \n= \ni wins BYINIASENIN \neaRUIANGA \n=", "metadata": {"headings": [{"headings_0": {"content": "OnE ain", "page": 58, "level": 3}}, {"headings_1": {"content": "- \u2014", "page": 57, "level": 5}}, [{"headings_0": {"content": "OnE ain", "page": 58, "level": 3}}, {"headings_1": {"content": "- \u2014", "page": 57, "level": 5}}]], "page": 58, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "aucun", "metadata": {"headings": [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}], "page": 58, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "460 Rubaya \nkaRUJANGA \n2 \n461 Rubaya \nKIBUGA \nBUSANGANO \n= \\| \n462 Rubaya \nKIBUGA \nBUSHABIRA \na \n463 Rubaya \nKIBUGA \nKANYANTE \n2 \n464 Rubaya \nk\u0131puca \nKITABO \n= \n465 Rubaya \nKIBUGA \nNYAKIBANDE \nzu \n466 Rubaya \nKIBUGA \nNYAMITOMA \n: \n467 Rubaya \nKIBUGA \nNYARUHANGA \n2 \n468 Rubaya \nKIBUGA \nRWAZA \n2 \n469 Rubaya \nKIBUGA \nSHOOKO \n= \n470 Rubaya \nKIBUGA \nBYAMUGASHA \n= \n471 Rubaya \nKIBUGA \nBUSHEESHA \n2 \n472 Rubaya \nKITOOMA \nHABUGARAMA \n5 \n473 Rubaya \n\u00abrrooma KIRWA vf", "metadata": {"headings": [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}, [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}], [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}], [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}], [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}], [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}], [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}], [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}], [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}], [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}], [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}], [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}], [{"headings_0": {"content": "aucun", "page": 58, "level": 3}}, {"headings_1": {"content": "OnE ain", "page": 58, "level": 3}}]], "page": 58, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "HEU RESTA", "metadata": {"headings": [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], "page": 58, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| be \nTOMA \n= \n475 Rubaya \nKITOOMA NYABIGORE = \n476 Dar\" Rubaya KITOOMA NYAKABUNGO \n2 \n477 \nRWABIHINDU \n7 \n478 Rubaya \nKITOOMA BUTENGA 5 \n479 Rubaya \nKITOOMA TOOHA a \n480 Rubaya \nMUGANDU KACERERE 2 \n481 Rubaya \nMUGANDU KIGARAMA 2 \n482 Rubaya \nYugandu KIHIIRA 5 \n55 \n483 Rubaya \nMUGANDU MUGURI A \n484 Rubaya \nMUGANDU MUGURI B \nMUGANDU NYAKITOKORI \nMUGANDU \nNYAMABALE \nRubaya \nMUGANDU \nRUKORE \n488 Rubaya \nMUGANDU \nDYAKARIMIRA \n489 Rubaya \nRWANYENA BUGO \n490 Rubaya \nRWANYENA KABIRAGO \n491 Rubaya \nRWANYENA KANTAMBARA \n: \n492 Rubaya \nRWANYENA KATABURA = \nRubaya \\| RWANYENA KIGARAMA \ni \nRubaya \nRWANYENA KIHORONGWA \nm \nRubaya \nRWANYENA KISHAZE \n= \nBukinda \nKANDAGO \nBUGARAMA \nm \nBukinda \nKANDAGO \nBUZOOBA \nBukinda \nKANDAGO \nKAKITURO \n2 \nBukinda \nKanpaGo \nKIRIMBE \n= \n>00 Bukinda \nKanDaco NYAMISHENYI ms \n501 Bukinda \nkaNDAGO OMURUJONDE 2 \n502 Bukinda \nrwamaoro \n233 \n503 ouknda RWIENKYAKAR awsco", "metadata": {"headings": [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}, [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", 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[{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}], [{"headings_0": {"content": "HEU RESTA", "page": 58, "level": 1}}, {"headings_1": {"content": "aucun", "page": 58, "level": 3}}]], "page": 58, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Le Bukinda", "metadata": {"headings": [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], "page": 59, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kanpaco \nbutobere \n505 Bukinda \nKANDAGO \nbutare \n506 Bukinda \nKARORWA \nKARIBA \n507 Bukinda \nKarorwa \nnTunGaMmo \n>08 Bukinda \nKarorwa \nOMULUHITA \n509 Bukinda \nKARORWA \nRUGARAMA \n510 Bukinda \nxaporwa \nRUKOMBE \n1 Bukinda asian 511 \nKYERERO \n512 Bukinda \nKYERERO \nKABIMBIRI \n\\| \n513 Bukinda L \\| KYERERO \nKATEMBERO \n\u2014 \n1 \n514 Bukinda \\| KyERERO KAZINDIRO \n\u2014 \n2 \n515 Bukinda - KYERERO KIGAZI \\|", "metadata": {"headings": [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}, [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}], [{"headings_0": {"content": "Le Bukinda", "page": 59, "level": 3}}, {"headings_1": {"content": "HEU RESTA", "page": 58, "level": 1}}]], "page": 59, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(m", "metadata": {"headings": [{"headings_0": {"content": "(m", "page": 60, "level": 1}}, {"headings_1": {"content": "Le Bukinda", "page": 59, "level": 3}}], "page": 60, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "516 Bukinda \n517 Bukinda ee NYAMIHANGA \nKYERERO KINIOGO \u2014\u2014 =", "metadata": {"headings": [{"headings_0": {"content": "(m", "page": 60, "level": 1}}, {"headings_1": {"content": "Le Bukinda", "page": 59, "level": 3}}, [{"headings_0": {"content": "(m", "page": 60, "level": 1}}, {"headings_1": {"content": "Le Bukinda", "page": 59, "level": 3}}], [{"headings_0": {"content": "(m", "page": 60, "level": 1}}, {"headings_1": {"content": "Le Bukinda", "page": 59, "level": 3}}]], "page": 60, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_| +", "metadata": {"headings": [{"headings_0": {"content": "_| +", "page": 60, "level": 1}}, {"headings_1": {"content": "(m", "page": 60, "level": 1}}], "page": 60, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "; \n- 518 Bukinda = \nKYERERO \nRUSOONI \n= \n519 Bukinda \nKYERERO RWEMPANGO - 5 520 Bukinda \u2014 \nTresen nwabirerema pande I\\_ 7 521 Bukinda \ncomes nyabirerema JE 2 522 Bukinda \n\\\\yaKas\u0131ru ; i a u >23 Bukinda \nnyakas\u0131ru KABUGARAMA \nms", "metadata": {"headings": [{"headings_0": {"content": "_| +", "page": 60, "level": 1}}, {"headings_1": {"content": "(m", "page": 60, "level": 1}}, [{"headings_0": {"content": "_| +", "page": 60, "level": 1}}, {"headings_1": {"content": "(m", "page": 60, "level": 1}}]], "page": 60, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fr", "metadata": {"headings": [{"headings_0": {"content": "Fr", "page": 60, "level": 6}}, {"headings_1": {"content": "_| +", "page": 60, "level": 1}}], "page": 60, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "- \n524 Bukinda nyakasinu KAGOROGORO \n: \n= \n525 Bukinda \nNYAKASIRU KARUBANDA . 7 526 Bukinda \\| \n527 Bukinda : \nNYAKASIRU KARUBANDA fo 7 NYAKASIRU MUSHABWE : = \n528 Bukinda \nNYAKASIRU NYAKABUNGO : 2 \n529 Bukinda \nNYAKASIRU NYAMIHANGA . m1 \n530 Bukinda \nNYAKASIRU RYABIRENGYE . J 5 531 Bukinda \n532 Bukinda \\| \nNYAKASIRU nyaruhanga \u2014 = [ NYAKASIRU kagarura", "metadata": {"headings": [{"headings_0": {"content": "Fr", "page": 60, "level": 6}}, {"headings_1": {"content": "_| +", "page": 60, "level": 1}}, [{"headings_0": {"content": "Fr", "page": 60, "level": 6}}, {"headings_1": {"content": "_| +", "page": 60, "level": 1}}], [{"headings_0": {"content": "Fr", "page": 60, "level": 6}}, {"headings_1": {"content": "_| +", "page": 60, "level": 1}}], [{"headings_0": {"content": "Fr", "page": 60, "level": 6}}, {"headings_1": {"content": "_| +", "page": 60, "level": 1}}], [{"headings_0": {"content": "Fr", "page": 60, "level": 6}}, {"headings_1": {"content": "_| +", "page": 60, "level": 1}}], [{"headings_0": {"content": "Fr", "page": 60, "level": 6}}, {"headings_1": {"content": "_| +", "page": 60, "level": 1}}], [{"headings_0": {"content": "Fr", "page": 60, "level": 6}}, {"headings_1": {"content": "_| +", "page": 60, "level": 1}}], [{"headings_0": {"content": "Fr", "page": 60, "level": 6}}, {"headings_1": {"content": "_| +", "page": 60, "level": 1}}]], "page": 60, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "= 7", "metadata": {"headings": [{"headings_0": {"content": "= 7", "page": 60, "level": 3}}, {"headings_1": {"content": "Fr", "page": 60, "level": 6}}], "page": 60, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "533 Kamwezi \nKASHEKYE BUYANGA 1 : ; \n= \n534 Kamwezi \nKASHEKYE BUZIBA 1 - > \nss 535 Kamwezi nn \\| \nKASHEKYE 2 3 Re \n336 Kamwezi \nKAsHEKYE KIKUUTO 1 ; ws", "metadata": {"headings": [{"headings_0": {"content": "= 7", "page": 60, "level": 3}}, {"headings_1": {"content": "Fr", "page": 60, "level": 6}}, [{"headings_0": {"content": "= 7", "page": 60, "level": 3}}, {"headings_1": {"content": "Fr", "page": 60, "level": 6}}], [{"headings_0": {"content": "= 7", "page": 60, "level": 3}}, {"headings_1": {"content": "Fr", "page": 60, "level": 6}}]], "page": 60, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ae Kamwezi", "metadata": {"headings": [{"headings_0": {"content": "ae Kamwezi", "page": 60, "level": 4}}, {"headings_1": {"content": "= 7", "page": 60, "level": 3}}], "page": 60, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "KASHEKYE KIRUHUURA 2 : ms \n538 Kamwezi \nKuasHeRyE NGANGO i - r \n539 Kamwezi \nKASHEKYE NYAKISA 1 . ve \n540 Kamwezi kaSHEKYE NYAMABAARE 1 \n=\\| 341 Kamwezi KASHEKYE RWENZAZA 2 542 Kamwezi \nKrganDa KAKAMBA 5", "metadata": {"headings": [{"headings_0": {"content": "ae Kamwezi", "page": 60, "level": 4}}, {"headings_1": {"content": "= 7", "page": 60, "level": 3}}, [{"headings_0": {"content": "ae Kamwezi", "page": 60, "level": 4}}, {"headings_1": {"content": "= 7", "page": 60, "level": 3}}], [{"headings_0": {"content": "ae Kamwezi", "page": 60, "level": 4}}, {"headings_1": {"content": "= 7", "page": 60, "level": 3}}], [{"headings_0": {"content": "ae Kamwezi", "page": 60, "level": 4}}, {"headings_1": {"content": "= 7", "page": 60, "level": 3}}], [{"headings_0": {"content": "ae Kamwezi", "page": 60, "level": 4}}, {"headings_1": {"content": "= 7", "page": 60, "level": 3}}]], "page": 60, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014-", "metadata": {"headings": [{"headings_0": {"content": "\u2014-", "page": 60, "level": 6}}, {"headings_1": {"content": "ae Kamwezi", "page": 60, "level": 4}}], "page": 60, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "7 \nF \n1 \n= \n5 \n57 \n543 Kamwezi \nKIBANDA KAKANYORO 1 \n544 Kamwezi \nKIBANDA KAMUHA 1 \\| \n\\|\\_\\| 545 Kamwezi \npipanpa \nKASHANSHA \n546 Kamwezi \npanna KinyaMoozt \\| 2 \n547 Kamwezi \nK\u0131ganDa KITINDA 2 1 \nsae Kamen Cen \neapanpa 4 n \n549 Kamwezi \npanna RUBOGO 2 \n550 Kamwezi yipanpa RUSHOJWA 3 poet", "metadata": {"headings": [{"headings_0": {"content": "\u2014-", "page": 60, "level": 6}}, {"headings_1": {"content": "ae Kamwezi", "page": 60, "level": 4}}, [{"headings_0": {"content": "\u2014-", "page": 60, "level": 6}}, {"headings_1": {"content": "ae Kamwezi", "page": 60, "level": 4}}], [{"headings_0": {"content": "\u2014-", "page": 60, "level": 6}}, {"headings_1": {"content": "ae Kamwezi", "page": 60, "level": 4}}], [{"headings_0": {"content": "\u2014-", "page": 60, "level": 6}}, {"headings_1": {"content": "ae Kamwezi", "page": 60, "level": 4}}], [{"headings_0": {"content": "\u2014-", "page": 60, "level": 6}}, {"headings_1": {"content": "ae Kamwezi", "page": 60, "level": 4}}], [{"headings_0": {"content": "\u2014-", "page": 60, "level": 6}}, {"headings_1": {"content": "ae Kamwezi", "page": 60, "level": 4}}], [{"headings_0": {"content": "\u2014-", "page": 60, "level": 6}}, {"headings_1": {"content": "ae Kamwezi", "page": 60, "level": 4}}], [{"headings_0": {"content": "\u2014-", "page": 60, "level": 6}}, {"headings_1": {"content": "ae Kamwezi", "page": 60, "level": 4}}], [{"headings_0": {"content": "\u2014-", "page": 60, "level": 6}}, {"headings_1": {"content": "ae Kamwezi", "page": 60, "level": 4}}], [{"headings_0": {"content": "\u2014-", "page": 60, "level": 6}}, {"headings_1": {"content": "ae Kamwezi", "page": 60, "level": 4}}]], "page": 60, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "|_|", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], "page": 61, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "551 Kamwezi \nK\u0131ganDA RWANYAKIJU 2 \n552 Kamwezi \npana RWEMIGUGU 3 \\| \n553 Kamwezi \npacar KABIRIZI 1 \nu \n. \na \na m \n- 554 Kamwezi \\| \nKIGARA kacucu a \n555 Kamwezi \nKIGARA \nKAGARAMA \n556 Kamwezi \nKIGARA KAYEBE i \n557 Kamwezi \nKIGARA KIGARA A \n558 Kamwezi \nK\u0131gaRA KIGARA B \n559 Kamwezi \nKIGARA le KINYUNGU 2 560 Kamwezi \nKIGARA \nMUTOJO \n561 Kamwezi \ncapa \nNYARUHANGA \n562 Kamwezi \nKIGARA TOWN CELL 563 Kamwezi ens \nBUTARE \n564 Kamwezi one \nKAMUTUNGU 565 Kamwezi ne \nKANKIRO \n566 Kamwezi NG \nKARERA \n567 Kamwezi ee \nNYAKABUNGO 568 Kamwezi en \nNYAKEINA KYABUHANG \n569 Kamwezi \n\\| wa RWANDAMIRA KYABUHANG \n570 Kamwezi 3 \nWA \nRWEIKONKO \nKamwezi \nKYOGO \nKARUSHAYA KATERAMABA Ranwesk \nKYOGO \nRE \n58 \n373 Kamwezi \nxyoco \nNYABYONDO \n1 \n300 574 Kamwezi \nxvoco \nNYAMABARE \n1 \n329 575 Kamwezi \nKYOGO \nRWAMASYAZO \n1 1 334 RWENYANGY \n576 Kamwezi . \nE KABUGARAMA 2 ; \\| 220 \\| \n\\_\\_\\* \n.! \n577 Kamwezi 5 \\|", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}, [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}]], "page": 61, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RWENYANGY \nE amoung : 239 578 Kamwezi RWENYANGY \nI \n\\|: NYAKABUNGO 3 233 RWENYANGY \n579 Kamwezi \nE NYAMABARE 1 1 1 212 RWENYANGY \n580 Kamwezi \nE NYAMIRIMA 2 H 222 RWENYANGY \n\\| 581 Kamwezi \u00a3 OMURUTARE \n3 \nais RWENYANGY \n582 Kamwezi \" \nE \nRUGAAGA \nKashamb \n583 \nya BUCUNDURA BUTARE \nKashamb \n584 \na BUCUNDURA BWEYO \nKashamb \n585 \na BUCUNDURA KARUBANDA \nKashamb \n586 \nya BUCUNDURA KATAGATA \nKashamb \n587 \na BUCUNDURA KYAMAZINA \nKashamb \n588 \nya BUCUNDURA MIGYESI \nKashamb \n589 \nya BUCUNDURA MUKAJANJARA \nKashamb \n590 \na BUCUNDURA NYAKASA \nKashamb \nRWAKANYONY \n591 \nya BUCUNDURA OZI \nKashamb \n592 \nya KAFUNJO KABUTORA \nKashamb \nKANYABUGUN \n33 \nya KAFUNJO GA \nKashamb \n594 \nya KAFUNJO KATUNGU \nKashamb \nKYABIREGYEY \n595 \nya KAFUNJO A \nKashamb \n596 \nya KAFUNJO NYAKAGYERA \nKashamb \n597 \nya KAFUNJO NYAKARAMBI \nKashamb NYAMASHAMB \\| \nsog \na KAFUNJO A \nKashamb \n\\| 599 \nya KAFUNJO KASIKIZI \nKashamb \n600 \nya KITANGA AHAKATUNTU Kashamb \n601 \nya KITANGA KAHOKO \nKashamb \n\\| 602 \nya KITANGA KAKIRALE \n59 \nKashamb \n\\| \n603 \nya KITANGA KAKIRI 2 i 401 Kashamb \n604 \nya KITANGA KASHANA \ni 367 Kashamb KASHUMURUZ u \nsos \nya KITANGA I 3 399 Kashamb \n606 \nya KITANGA KIITA 2 3 1 2 12 \n1 382 Kashamb \n607 KITANGA MUKONI 1 \n\\| \nya 1 2 379 Kashamb \n60g \nya 1 391 \nKITANGA \\_ NYAMIREMBE \nKashamb \n609 \nya T, 1 J 384 \nKITANGA . NYAMUGAZA", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}, [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}]], "page": 62, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kashamb \n610 \nya KITANGA NYARUBISI \n1 361 Kashamb \nNYARUGOROG \n611 \nya KITANGA ORO 1 380 Kashamb \n612 \nya KITANGA NYARUHANGA 5 1 387 Kashamb \n613 \nya KITANGA RUTOOMA \n1 2 -- 2 432 Kashamb \n614 \nya KITUNGA BIHONDO 2 185 Kashamb \n615 \nya KITUNGA BUGARAMA 2 180 Kashamb \n616 \nya KITUNGA KYANGARA 1 1 167 Kashamb \n617 \nya KITUNGA MUKATOKYE 1 1 173 g\u0131g Kashamb \\| ya KITUNGA MUMUREMERE 1 193 619 Kashamb \\| ya KITUNGA MURUTUNGA \n1 1 i 140 a \\| \u201cy~ \n620 \nya KITUNGA NYAKARIBA \n1 184 Kashamb \n621 \nya KITUNGA NYAMABARE 1 4 \n171 Kashamb RUGARAMBIR \\| 622 \na KITUNGA Oo 1 2 1 I 139 Kashamb \n623 \nya KITUNGA RWABITAGI i 169 Kashamb \n624 \nya KITUNGA RWENGONGO 2 186 625 Kashamb NYAKASHEB", "metadata": {"headings": [{"headings_0": {"content": "|_|", "page": 61, "level": 5}}, {"headings_1": {"content": "\u2014-", "page": 60, "level": 6}}], "page": 63, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 63, "level": 1}}, {"headings_1": {"content": "|_|", "page": 61, "level": 5}}], "page": 63, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ya EYA KAMUHANGA \n1 298 625 Kashamb NYAKASHEB", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 63, "level": 1}}, {"headings_1": {"content": "|_|", "page": 61, "level": 5}}], "page": 63, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| r", "metadata": {"headings": [{"headings_0": {"content": "| r", "page": 63, "level": 1}}, {"headings_1": {"content": "| |", "page": 63, "level": 1}}], "page": 63, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ya EYA KAMUSIZA \n1 267 Kashamb NYAKASHEB \n627 \nya EYA KYONDO 1 1 2 284 62g Kashamb NYAKASHEB", "metadata": {"headings": [{"headings_0": {"content": "| r", "page": 63, "level": 1}}, {"headings_1": {"content": "| |", "page": 63, "level": 1}}], "page": 63, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], "page": 63, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ya EYA MAHURA \n1 300 629 \\| Kashamb NYAKASHEB \n\\| \nya EYA NYAKATOJO II \n2 279 630 Kashamb NYAKASHEB \n\\| \nya EYA NYAKITABIRE 1 \n2 258 631 Kashamb NYAKASHEB \\| \\| \nya EYA RWEIBARE \n632 Kashamb \\| \\| \\| \n2 4 251 ya RUTENGYE BWASHA 1 350 \n60 \n\\| 633. Keshamb \n\\| \nya RUTENGYE KABWEMA \n1 365 Kashamb \n634 \nya RUTENGYE KANTAMBARA 1 2 371 Kashamb \n635 \nya RUTENGYE KANTARE \nKashamb \n636 \nya RUTENGYE KARANGARA \n8 3 1 1 389 \n1 359 Kashamb \n637 \nya RUTENGYE KAZOOHA 2 10 2 1 329 Kashamb \n638 \nya RUTENGYE MUHANGA 1 3 394 Kashamb \n639 \n\\| ya RUTENGYE MUIBUMBA 4 330 Kashamb \n640 \nya RUTENGYE NYAKARIBA \n2 340 Kashamb \nNYAMISHAMB \n641 \nya RUTENGYE A \n2 370 642 Kashamb \\| ya RUTENGYE NYARUZIBA 2 1 353 \\|\\_\\| \n643 Kashamb \\| ya RUTENGYE KATABONWA \n1 318 Kashamb \n644 \nya RUTENGYE NYAKASA \nKashamb \n645 \nya RUTENGYE MUTOJO \nMuhanga 646 \nBUTARE \na \nWARD \nKITABURAZA \n647 Rn HIGHLAND \n\\| WARD \nIBASYO \neas Munanga HIGHLAND \n\\| WARD \nKAYORERO \nMuhanga \nHIGHLAND \nTC \nWARD \nKISHONGATI \nMuhanga \n650 \nMUHANGA \n7 \nWARD muhanga tc \n651 u MUHANGA WARD \nnyakitabire \n652 Allan MUHANGA WARD \nrwabahaze \n653 Muhanga MUHANGA \nWARD \ntwakikara \nMuhanga \n654 \nMUHANGA \nTC \nWARD muhanga tc \n655 Muhanga MuHanga WARD \nruhonwa \n656 ae MUHANGA WARD \nkajuka \n61 \nca", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}, [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}]], "page": 63, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IZVYdWVMA vannal no nonwemy \nv vawnal n> WOOLNYNWO \nnonwemy INVHSNUNWO VaWndl nd nonwemy FIVaYWVAN van\u0131nal no nonwemy VLIHVIVAN vawnal no nonwemy VaNsVAIVAN vawnal no nonwemy 3ANO.LIN vanwnal nd nonwemy \nVZIu vawnal n> ISWVYVHVAV \nnonwemy VWAIIHYN vawnal no nonwemy VNVHYN vawnal nd nonwemy ISIdW3MAY Wand nd nonwemy WANENVMA anIand n> 029 nonwemy VONVHNYVAN AWINd nd 699 nonwemy \nste \nVaNsVAVAN awrand n> 899 nonwemy \nOoze \nVANIANNWVH aWIUNg nm 199 nonwemy \n08T VA3HIN3MA auvm SL, JULY egueyny 999 ET VaNNLWAVA auvMm a1 BYVINY egueynw 599 18T VONNOV auvMm IL FUN enueunm 999 007 JUvvav\u0131a ayuvMm IL FYING eBueynw \u00a399 569 \nau auvM O \nIL VLAWVANYMA ONNEWIVAN e6ueynw \n199 \nTUNnWINVMA auvM O \nIL ONNEYAVAN ebueynw \n689 \nVaVvNv\u00bb aavM Oo \nIL ONNEYAVAN eBueynw \nO&b ayeqeqeAu aavm IL VONVHNW eBueynw \nLeb obungeyeAu auvMm IL VONVHAW ebueynw \nc6E ezeingeyy auvm IL VONVHNW e\u00dfueynw \nRwamucu \nRWENDEREMA \n682 \ncu IBUMBA A 4 316 Rwamucu \nRWENDEREMA \n683 \ncu IBUMBA B 5 1 311 Rwamucu \n684 cu KITOJO BIIZI \n4 \n8 1 270 Rwamucu \n685 \ncu KITOJO KABIRIZI 1 1 240 Rwamucu \n686 \ncu KITOJO KAFUNJO 4 267 Rwamucu \n687 \ncu KITOJO KANGONDO 4 276 Rwamucu \n688 \n\\| 689 Rwamucu NYANGOROGO", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}, [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}]], "page": 65, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "cu KITOJO KITWE 1 2: 250 cu KITOJO RO \n6 1 2 243 Rwamucu \n690 \ncu KITOJO RUGARAMA 6 260 Rwamucu \n691 \ncu KITOJO RWARA 6 280 Rwamucu \n692 \ncu KITOJO RWONGORA 2 276 693 Rwamucu I cu KITOJO rushebeya \nRwamucu \n694 \ncu MPARO KABUMBIRO 5 \nRwamucu \n695 \ncu MPARO KANYWERO 1 11 \nRwamucu \n696 \ncu MPARO KASHAKI 1 7 \nRwamucu \n697 \ncu MPARO KATUNGU 1 N 1 1 \n309 Rwamucu \n698 \ncu MPARO KIBALE 1 3 1 1 354 Rwamucu \n699 \ncu MPARO KIYOGORE 2 1 301 Rwamucu \n700 \ncu MPARO RUGARAMA 2 1 267 Rwamucu \n701 \ncu MPARO SINDI 6 1 371 Rwamucu \n702 \ncu NOOZI BUTAMBI \n3 324 Rwamucu \n703 \ncu NOOZI BUTATURWA \nRwamucu \n704 \ncu NOOZI HAKIKUUTO \\_\\| tm 1 Rwamucu \n705 \ncu NOOZI HAMUKO \nRwamucu \n706 \ncu NOOZI KABINGO \nRwamucu \nKANYABUTEGY 707 \ncu NOOZI E", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}, [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}], [{"headings_0": {"content": "| |", "page": 63, "level": 5}}, {"headings_1": {"content": "| r", "page": 63, "level": 1}}]], "page": 66, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rn", "metadata": {"headings": [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], "page": 66, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "319 2 332 307 \n333 Rwamucu \n708 \ncu NOOZI KASHAMBYA 3 341 Rwamucu \n709 \ncu NOOZI KASOONI \n358 Rwamucu \n710 \ncu NOOZI KINANIRA 1 1 298 Rwamucu \n711 \ncu NOOZI NYAMIKO 1 313 \nSTE \u20ac z T TUVENGVAN I \"\\| ger awvanavan nanwemy \ngEE z Tanvann I \\| ce, AWVANYVAN nanwemy \n662 T - or NaaHVnN I m2 \\|e, BWWUNUVAN \\_nonwemy \nTE T T VWOOLVA I \"\\| ee, EWVANYVAN nanwemy \neee T T FUVLVM 1 nm ey ANVANYVAN nanwemy \nee T T TZNMWH I m] Te, AWVUNYVAN nanwemy \ngre 7 T VATANNHVA I \\| ger EWWANYVAN nanwemy \n00\u20ac 7 1aD\u0131nd vavo = VEVOVAVAN \n624 monwemy \nere 6 z Tz\u0131nand vavo i VEVOVAVAN \n824 nonwemg \nSE T \u20ac T VANVONANWO vavo = VEVOVAVAN \n2 nonuemy \nTE T NINNINYVAN vavo no VEVOVAVAN \n924 monwemy \n6zE 7 T VNIVIVAN vavo nD VEVOVWAN \nSe nonwemg \nTee T VWOOLYX vav9 3) VEVDYAVAN \n974 money \nbIE T Z TZNaNANwyy vavo = VAVOVAVAN \n\u00a324 nonuemy \n6TE z NONNHAWYH vavd En VEVOVIVAN \nnonwemy \nEE T VWWHW vavo 5 VEVOWIVAN \nnanwemg \nSTE z T varav\u0131 vavd ns VEVOYWAN \nnonumy \n00\u20ac T T TAN3AON3MA TZOON mT ery nonwemy \nTOE 7 OSVONaMA IZOON \\| ory nonwemy \nSTE \nz T ODNISWIVMA IZOON \\| ay nonwemy \nSOE T Vn3avDIvmd 1ZOON m or, nonwemy \n62E T \nOSNALVEWMY TZOON \"\\| oy, nonwemy \nE0E T IT VAWeVONY TZOON my, nDnwemy \nozE T T 3 TZOON \\| cry MAISUOH3AN \nnonwemy \nOre \nT VONVHNAVAN 1ZOON \"\\| oy nonwemy \n\\| a = \\| ia \\|", "metadata": {"headings": [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}, [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}], [{"headings_0": {"content": "rn", "page": 66, "level": 5}}, {"headings_1": {"content": "| |", "page": 63, "level": 5}}]], "page": 66, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| | | | |", "metadata": {"headings": [{"headings_0": {"content": "| | | | |", "page": 68, "level": 5}}, {"headings_1": {"content": "rn", "page": 66, "level": 5}}], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "237 \nNYAKAGYERA 3 321 738 \\| Rwamucu NYARURAMB \n\\| \\| \\| \\| \ncu I NYAKAHANGA 2 340 739 E Rwamucu RARURAME \u2014", "metadata": {"headings": [{"headings_0": {"content": "| | | | |", "page": 68, "level": 5}}, {"headings_1": {"content": "rn", "page": 66, "level": 5}}], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014 | |", "metadata": {"headings": [{"headings_0": {"content": "\u2014 | |", "page": 68, "level": 2}}, {"headings_1": {"content": "| | | | |", "page": 68, "level": 5}}], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "5 1 330 \\| Total \\| \\| \\| \\| 62 36 9 260 30 26 1137 320 46 3 0 647 48 \nAppendix 6: Conformance to Water Quality Standards", "metadata": {"headings": [{"headings_0": {"content": "\u2014 | |", "page": 68, "level": 2}}, {"headings_1": {"content": "| | | | |", "page": 68, "level": 5}}, [{"headings_0": {"content": "\u2014 | |", "page": 68, "level": 2}}, {"headings_1": {"content": "| | | | |", "page": 68, "level": 5}}]], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[ Date", "metadata": {"headings": [{"headings_0": {"content": "[ Date", "page": 68, "level": 4}}, {"headings_1": {"content": "\u2014 | |", "page": 68, "level": 2}}], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Parameter Number of Number of Number of Percentage water water water tests water tests quality compliance samples that that did not \ncollected complied comply \n2.11.2022 Fecal coliforms 6 5 1 83.33% 2.11.2022 Total coliforms 6 6 100% 2.11.2022 Turbidity 6 6 100% 2.11.2022 PH 6 5 1 83.33% 2.11.2022 Electro- 6 6 0 100% conductivity \n2.11.2022 Iron 6 6 0 100% Sub total 36 34 2 94.44% \n09.06.2023 Fecal coliforms 9 8 1 88.89% 09.06.2023 Total coliforms 9 8 1 \n09.06.2023 Turbidity 9 9 0 100% 09.06.2023 PH 9 Z 2 77.79% 09.06.2023 Electro- 9 9 0 100% conductivity \n09.06.2023 Iron 9 9 0 \nSub total 54 50 4 \\| 92.6% Grand Total 90 84 6 \\| 93.33% \nAppendix 7: Parishes without health facilities \nS/N \\| Sub-county/Tow council/Division \\| Parish/ward without a health facility", "metadata": {"headings": [{"headings_0": {"content": "[ Date", "page": 68, "level": 4}}, {"headings_1": {"content": "\u2014 | |", "page": 68, "level": 2}}, [{"headings_0": {"content": "[ Date", "page": 68, "level": 4}}, {"headings_1": {"content": "\u2014 | |", "page": 68, "level": 2}}], [{"headings_0": {"content": "[ Date", "page": 68, "level": 4}}, {"headings_1": {"content": "\u2014 | |", "page": 68, "level": 2}}]], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Audit Remarks", "metadata": {"headings": [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Ryakarimira Town Council \n2 Rubaya Subcounty \nKatuna Town Council", "metadata": {"headings": [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}, [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}], [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}]], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Rwanyena \nlack of health facility\n2. Hamuhambo", "metadata": {"headings": [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Kacerere", "metadata": {"headings": [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nButenga Parish \nlack of health facility Rwanyena Parish \n", "metadata": {"headings": [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}, [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}], [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}]], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kiniogo Parish", "metadata": {"headings": [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\| lack of health facility \n65", "metadata": {"headings": [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}, [{"headings_0": {"content": "| Audit Remarks", "page": 68, "level": 5}}, {"headings_1": {"content": "[ Date", "page": 68, "level": 4}}]], "page": 68, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oF Haken Kyonyo", "metadata": {"headings": [{"headings_0": {"content": "oF Haken Kyonyo", "page": 69, "level": 2}}, {"headings_1": {"content": "| Audit Remarks", "page": 68, "level": 5}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Nyinamurozi \nMukarangye Mayengo \nKamuganguzi Subcounty \nBuranga \nlack of health facility \nBuhara Subcounty", "metadata": {"headings": [{"headings_0": {"content": "oF Haken Kyonyo", "page": 69, "level": 2}}, {"headings_1": {"content": "| Audit Remarks", "page": 68, "level": 5}}, [{"headings_0": {"content": "oF Haken Kyonyo", "page": 69, "level": 2}}, {"headings_1": {"content": "| Audit Remarks", "page": 68, "level": 5}}], [{"headings_0": {"content": "oF Haken Kyonyo", "page": 69, "level": 2}}, {"headings_1": {"content": "| Audit Remarks", "page": 68, "level": 5}}], [{"headings_0": {"content": "oF Haken Kyonyo", "page": 69, "level": 2}}, {"headings_1": {"content": "| Audit Remarks", "page": 68, "level": 5}}]], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Nie Bugarama", "metadata": {"headings": [{"headings_0": {"content": "Nie Bugarama", "page": 69, "level": 4}}, {"headings_1": {"content": "oF Haken Kyonyo", "page": 69, "level": 2}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "lack of health facility \nNtarabana", "metadata": {"headings": [{"headings_0": {"content": "Nie Bugarama", "page": 69, "level": 4}}, {"headings_1": {"content": "oF Haken Kyonyo", "page": 69, "level": 2}}, [{"headings_0": {"content": "Nie Bugarama", "page": 69, "level": 4}}, {"headings_1": {"content": "oF Haken Kyonyo", "page": 69, "level": 2}}]], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ao Muyebe", "metadata": {"headings": [{"headings_0": {"content": "ao Muyebe", "page": 69, "level": 4}}, {"headings_1": {"content": "Nie Bugarama", "page": 69, "level": 4}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kitanga \nButanda Subcounty", "metadata": {"headings": [{"headings_0": {"content": "ao Muyebe", "page": 69, "level": 4}}, {"headings_1": {"content": "Nie Bugarama", "page": 69, "level": 4}}, [{"headings_0": {"content": "ao Muyebe", "page": 69, "level": 4}}, {"headings_1": {"content": "Nie Bugarama", "page": 69, "level": 4}}]], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ye Kabere", "metadata": {"headings": [{"headings_0": {"content": "Ye Kabere", "page": 69, "level": 4}}, {"headings_1": {"content": "ao Muyebe", "page": 69, "level": 4}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "lack of health facility \nKifurugutu", "metadata": {"headings": [{"headings_0": {"content": "Ye Kabere", "page": 69, "level": 4}}, {"headings_1": {"content": "ao Muyebe", "page": 69, "level": 4}}, [{"headings_0": {"content": "Ye Kabere", "page": 69, "level": 4}}, {"headings_1": {"content": "ao Muyebe", "page": 69, "level": 4}}]], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "fo Kinyamari", "metadata": {"headings": [{"headings_0": {"content": "fo Kinyamari", "page": 69, "level": 4}}, {"headings_1": {"content": "Ye Kabere", "page": 69, "level": 4}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Murambo \nKahungye Subcounty", "metadata": {"headings": [{"headings_0": {"content": "fo Kinyamari", "page": 69, "level": 4}}, {"headings_1": {"content": "Ye Kabere", "page": 69, "level": 4}}, [{"headings_0": {"content": "fo Kinyamari", "page": 69, "level": 4}}, {"headings_1": {"content": "Ye Kabere", "page": 69, "level": 4}}]], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pee Habuhuriro", "metadata": {"headings": [{"headings_0": {"content": "Pee Habuhuriro", "page": 69, "level": 3}}, {"headings_1": {"content": "fo Kinyamari", "page": 69, "level": 4}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "lack of health facility \nNyombe Rubumba", "metadata": {"headings": [{"headings_0": {"content": "Pee Habuhuriro", "page": 69, "level": 3}}, {"headings_1": {"content": "fo Kinyamari", "page": 69, "level": 4}}, [{"headings_0": {"content": "Pee Habuhuriro", "page": 69, "level": 3}}, {"headings_1": {"content": "fo Kinyamari", "page": 69, "level": 4}}]], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "PLS Rwemihanga", "metadata": {"headings": [{"headings_0": {"content": "PLS Rwemihanga", "page": 69, "level": 4}}, {"headings_1": {"content": "Pee Habuhuriro", "page": 69, "level": 3}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kibuga Subcounty \nKibuga \nlack of health facility", "metadata": {"headings": [{"headings_0": {"content": "PLS Rwemihanga", "page": 69, "level": 4}}, {"headings_1": {"content": "Pee Habuhuriro", "page": 69, "level": 3}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OM Kisibo", "metadata": {"headings": [{"headings_0": {"content": "OM Kisibo", "page": 69, "level": 4}}, {"headings_1": {"content": "PLS Rwemihanga", "page": 69, "level": 4}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rutare \nKitumba Subcounty \nKitumba \nlack of health facility \nKyanamira Subcounty \nNyakagyera \nlack of health facility \nKatokye Kaharo Sub county \n12 Kabale Municipal Council", "metadata": {"headings": [{"headings_0": {"content": "OM Kisibo", "page": 69, "level": 4}}, {"headings_1": {"content": "PLS Rwemihanga", "page": 69, "level": 4}}, [{"headings_0": {"content": "OM Kisibo", "page": 69, "level": 4}}, {"headings_1": {"content": "PLS Rwemihanga", "page": 69, "level": 4}}], [{"headings_0": {"content": "OM Kisibo", "page": 69, "level": 4}}, {"headings_1": {"content": "PLS Rwemihanga", "page": 69, "level": 4}}], [{"headings_0": {"content": "OM Kisibo", "page": 69, "level": 4}}, {"headings_1": {"content": "PLS Rwemihanga", "page": 69, "level": 4}}], [{"headings_0": {"content": "OM Kisibo", "page": 69, "level": 4}}, {"headings_1": {"content": "PLS Rwemihanga", "page": 69, "level": 4}}], [{"headings_0": {"content": "OM Kisibo", "page": 69, "level": 4}}, {"headings_1": {"content": "PLS Rwemihanga", "page": 69, "level": 4}}]], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ne Kitohwa", "metadata": {"headings": [{"headings_0": {"content": "Ne Kitohwa", "page": 69, "level": 4}}, {"headings_1": {"content": "OM Kisibo", "page": 69, "level": 4}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "lack of health facility \nBugarama", "metadata": {"headings": [{"headings_0": {"content": "Ne Kitohwa", "page": 69, "level": 4}}, {"headings_1": {"content": "OM Kisibo", "page": 69, "level": 4}}, [{"headings_0": {"content": "Ne Kitohwa", "page": 69, "level": 4}}, {"headings_1": {"content": "OM Kisibo", "page": 69, "level": 4}}]], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "DR Butobere", "metadata": {"headings": [{"headings_0": {"content": "DR Butobere", "page": 69, "level": 4}}, {"headings_1": {"content": "Ne Kitohwa", "page": 69, "level": 4}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "lack of health facility \nNyabikoni", "metadata": {"headings": [{"headings_0": {"content": "DR Butobere", "page": 69, "level": 4}}, {"headings_1": {"content": "Ne Kitohwa", "page": 69, "level": 4}}, [{"headings_0": {"content": "DR Butobere", "page": 69, "level": 4}}, {"headings_1": {"content": "Ne Kitohwa", "page": 69, "level": 4}}]], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Re Kijuguta", "metadata": {"headings": [{"headings_0": {"content": "Re Kijuguta", "page": 69, "level": 4}}, {"headings_1": {"content": "DR Butobere", "page": 69, "level": 4}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Lower Bugongi", "metadata": {"headings": [{"headings_0": {"content": "Re Kijuguta", "page": 69, "level": 4}}, {"headings_1": {"content": "DR Butobere", "page": 69, "level": 4}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sn Rushaki", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Karubanda \nAppendix 8: Delayed release of funds to PDM SACCOs KABALE DISTRICT PDM \nSACCO REVOLVING FUNDS \nSTATUS AS OF AS OF JUNE \n2023 \nS/N \nName of PDM SACCO \nFY 21-22 Planned Total funds FY22-23 funds FY22-23 funds Cumulative Funding as at disbursement deposited to disbursed in disbursed in 30th June 2023 \nPDM SACCOs Quarter 2 \nQuarter 4 \nby District FY \ndirectly to SACCO directly to \n21-22 Accounts by SACCO Accounts \nCentral by Central \nGovernment \nGovernment \n1 Bukora-Kitumba PDM SACCO 17,000,000 7,104,357 25,000,000 75,000,000 107,104,357 2 Bushuro-Kitumba PDM SACCO 17,000,000 7,104,357 25,000,000 75,000,000 107,104,357 3\\_\\| Kitooma-Rubaya PDM SACCO 17,000,000 7,104,357 25,000,000 75,000,000 107,104,357 \n4\\_\\| Kitumba-Kitumba S/C PDM SACCO 17,000,000 7,104,357 25,000,000 75,000,000 \n107,104,357 \n5 Mwendo-Kitumba PDM SACCO 17,000,000 7,104,357 25,000,000 75,000,000 107,104,357 Totals 85,000,000 35,521,785 125,000,000 375,000,000 535,521,785 \nAppendix 9: Existence of Functional PDM HLG core implementation teams Does the membership of Were \nthe HLG core \nquarterly \nDo the performance reports Remarks \nshow evidence that the HLG \nimplementation team \nperformance core team is performing their \ninclude those stipulated reports roles? \nin the guidelines? prepared? e Mobilization and \nsensitization of the various \n(Includes District Production \nstakeholders at all levels \nOfficer (DPO), District \nincluding communities; \nCommercial Officer (DCO), \nSupport the continuous \nDistrict Planner and District \nformation of PDM enterprise \nCommunity Development groups; \nOfficer (DCDO)) \nTraining of the PDM \nenterprise groups and \nSACCOs; \nContinuous data collection at \nhousehold and community \nlevels \nYes No Not applicable Though the HLG core implementation team is composed, there were no quarterly Lo performance reports \n67", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}, [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}]], "page": 69, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kabale Muyebe Muyebe- 24 Nov 2022 Yes Though board members were GLG Buhara \nappointed, there was no evidence of holding regular board meetings \n2 Kabale", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "GLG Buhara \n24 Nov 2022 Yes \nThough board members were appointed, there was no evidence of holding regular board meetings", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}, [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}]], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Kabale Karweru Karweru 24 Nov 2022 Yes Though board members were GLG \n/Kafunjo- \nappointed, there was no evidence of Buhara \nholding regular board meetings", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Kabale Buhara- Buhara- 24 Nov 2022 Yes Though board members were GLG \nBuhara S/C \nappointed, there was no evidence of holding regular board meetings", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Kabale Ntarabana Ntarabana- 24 Nov 2022 \nThough board members were \nGLG Buhara \nappointed, there was no evidence of holding regular board meetings", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "6. Kabale Kitanga Kitanga- 24 Nov 2022 \nThough board members were \nGLG Buhara \nappointed, there was no evidence of holding regular board meetings", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Kabale Bugarama Bugarama- 24 Nov 2022 \\| Yes \nThough board members were \nGLG Buhara \nappointed, there was no evidence of holding regular board meetings", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kabale Rwemihanga Rwemihanga- 25 Nov, 2022 Yes \nThough board members were appointed, there was no evidence of", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n70 \nGLG \nKahungye \n\\| \\| holding regular board meetings \n9, Kabale Nyombe Nyombe- 25 Nov, 2022 Yes Though board members were GLG \nKahungye \nappointed, there was no evidence of holding regular board meetings I", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}, [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}]], "page": 73, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Kabale Habuhuriro Habuhuriro- 25 Nov, 2022 Yes \nThough board members were \nGLG \nKahungye \nappointed, there was no evidence of holding regular board meetings", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 74, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 13: Functionality of SACCO Committees and Sub committees \nVote Nam Supervisory Executive Loan Sub Productio Marketin Business Finance and Remarks Name e of committee Committee committee n sub g sub Developme investment \nSACC \nCommitt Committ nt services sub \no ee ee sub Committee Committee", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], "page": 74, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\\| \nWas Is w Is Was Is w Is WwW Is Was Is Wa Is the Non- it the as the it the as th as th it th sit commi function Cons com it com Cons co it e it e Cons e Con ttee al titut mitte Co mitte titut m Co co Co co titut co stit operat committ ed? e nst e ed? mit nst m nst m ed? m ute ional? ees (yes oper itu oper (yes tee itu mi itu mi (yes mi d? (opera \n/No) ation te ation /No) op te tte te tte /No) tte (ye tional \nal? d? al? era d? e d? e e s/N orNot \n(ope (y (ope tio (y op (y op op o) operat \nratio es ratio nal es er es er er ional) \nnal IN nal ? JN ati IN ati ati \nor 0) or (op 0) on 0) on on \nNot Not era al? al? al? \noper oper tio (o (o (o \nation ation nal pe pe pe \nal) al) or rat rat rat \nNot ion ion ion \nop al al al \nera or or or \ntio No No No \nnal t t t \n) op op op \ner er er \nati ati ati \non on on \nal) al) al) \n1 Muye Yes Not Yes Yes Yes Yes No No No No No No No No Non- be- opera functional Buhar tional committee \n71", "metadata": {"headings": [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}, [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}], [{"headings_0": {"content": "sn Rushaki", "page": 69, "level": 4}}, {"headings_1": {"content": "Re Kijuguta", "page": 69, "level": 4}}]], "page": 74, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "-UON WWOD -UON -UON I -UON -UON -UON -UON -UON -UON", "metadata": {"headings": [{"headings_0": {"content": "-UON WWOD -UON -UON I -UON -UON -UON -UON -UON -UON", "page": 75, "level": 3}}, {"headings_1": {"content": "sn Rushaki", "page": 69, "level": 4}}], "page": 75, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jeuon>uny do\\} jeuon>un, sayIWWwod jeuonouny dayIWWOD jeuojouny dayIWWOD Jeuonouny da\\}WWOd jeuon>un, sayImwos jeuonouny aayiwwo Jeuonouny da\\}]]WWOD jeuonouny dayIWWOD s 5 s s s s s \\| \nON ON ON ON ON ON ON ON ON \nON ON ON ON ON ON ON ON ON \nON ON ON ON ON ON ON ON ON", "metadata": {"headings": [{"headings_0": {"content": "-UON WWOD -UON -UON I -UON -UON -UON -UON -UON -UON", "page": 75, "level": 3}}, {"headings_1": {"content": "sn Rushaki", "page": 69, "level": 4}}, [{"headings_0": {"content": "-UON WWOD -UON -UON I -UON -UON -UON -UON -UON -UON", "page": 75, "level": 3}}, {"headings_1": {"content": "sn Rushaki", "page": 69, "level": 4}}], [{"headings_0": {"content": "-UON WWOD -UON -UON I -UON -UON -UON -UON -UON -UON", "page": 75, "level": 3}}, {"headings_1": {"content": "sn Rushaki", "page": 69, "level": 4}}]], "page": 75, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "CL", "metadata": {"headings": [{"headings_0": {"content": "CL", "page": 75, "level": 5}}, {"headings_1": {"content": "-UON WWOD -UON -UON I -UON -UON -UON -UON -UON -UON", "page": 75, "level": 3}}], "page": 75, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON ON ON ON ON ON ON ON ON \nT ON ON ON ON ON ON ON ON ON I \nON ON ON ON ON ON ON ON ON \nON ON ON ON ON ON ON ON ON \\| ON ON ON ON ON ON ON ON On", "metadata": {"headings": [{"headings_0": {"content": "CL", "page": 75, "level": 5}}, {"headings_1": {"content": "-UON WWOD -UON -UON I -UON -UON -UON -UON -UON -UON", "page": 75, "level": 3}}, [{"headings_0": {"content": "CL", "page": 75, "level": 5}}, {"headings_1": {"content": "-UON WWOD -UON -UON I -UON -UON -UON -UON -UON -UON", "page": 75, "level": 3}}], [{"headings_0": {"content": "CL", "page": 75, "level": 5}}, {"headings_1": {"content": "-UON WWOD -UON -UON I -UON -UON -UON -UON -UON -UON", "page": 75, "level": 3}}]], "page": 75, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "metadata": {"headings": [{"headings_0": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}, {"headings_1": {"content": "CL", "page": 75, "level": 5}}], "page": 75, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ml \\| \\| Tt \\| \nAppendix 14: un-licensed Transfer of PRF to \nSACCOs \nSN. Vote Parish Name of Is the SACCO \nRemarks Name Name SACCO registered under \nMicrofinance \nInstitutions money \nlenders act 2016?", "metadata": {"headings": [{"headings_0": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}, {"headings_1": {"content": "CL", "page": 75, "level": 5}}, [{"headings_0": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}, {"headings_1": {"content": "CL", "page": 75, "level": 5}}]], "page": 76, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], "page": 76, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1 Kabale Muyebe Muyebe- No SACCO not registered under DLG Buhara Microfinance Institutions money lenders act 2016 \n2 Kabale Rwene Rwene - No SACCO not registered under DLG Buhara Microfinance Institutions money lenders act 2016 \n3 Kabale Karweru Karweru No SACCO not registered under DLG /Kafunjo- Microfinance Institutions Buhara \nmoney lenders act 2016 \n4 Kabale Buhara- Buhara- No SACCO not registered under DLG Buhara S/C Microfinance Institutions money lenders act 2016 \n5 Kabale Ntarabana Ntarabana- No SACCO not registered under DLG Buhara Microfinance Institutions money lenders act 2016 \n6 Kabale Kitanga Kitanga- No SACCO not registered under DLG Buhara Microfinance Institutions money lenders act 2016 \n7 Kabale Bugarama Bugarama- No SACCO not registered under DLG Buhara Microfinance Institutions money lenders act 2016 \n73 \n8 Kabale Rwemihan Rwemihang No SACCO not registered under DLG ga a-Kahungye Microfinance Institutions money lenders act 2016 \n9 Kabale Nyombe Nyombe- No SACCO not registered under DLG Kahungye Microfinance Institutions money lenders act 2016 \n10 Kabale Habuhurir Habuhuriro No SACCO not registered under DLG o -Kahungye Microfinance Institutions \\| \nmoney lenders act 2016 \n\u2014 \nAppendix 15: Failure to update Enterprise and Household registers making up the SACCO SN Vote Parish Name \nName of SACCO Number of Does SACCO maintain Name \nPDM \nupdated enterprise and enterprises House hold registers", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}, [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}]], "page": 76, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Kabale \\| Muyebe-Buhara Muyebe-Buhara 36 NO\n2. Kabale \\| Rwene -Buhara Rwene -Buhara 26 NO 3; Kabale Karweru /Kafunjo- Karweru /Kafunjo- 20 NO Buhara \nBuhara", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Kabale Buhara- Buhara S/C Buhara- Buhara S/C 20 \nNO", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "5. Kabale Ntarabana-Buhara Ntarabana-Buhara 18 NO\n6. Kabale Kitanga-Buhara Kitanga-Buhara 21 NO 7 Kabale Bugarama-Buhara Bugarama-Buhara 16 NO", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kabale Rwemihanga- Rwemihanga- 23 NO Kahungye \nKahungye", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Kabale Nyombe-Kahungye Nyombe-Kahungye 10 NO", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Kabale Habuhuriro-Kahungye Habuhuriro- 10 NO Kahungye", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n74 \nAppendix 16: Transfer of PRF to SACCOs without PRF Financing Agreements \nSN Vote Parish Name of Did the Date Date Remarks \nName Name SACCO SACCO funds agreemen \nChairperson were t was \nsign PRF received signed \nfinancing \nagreement \nwith the AO? \n1 Kabale Muyebe Muyebe- Yes 22/6/23 no No evidence of \\| DLG Buhara evidence signed agreements \n2 Kabale Rwene Rwene - Yes 22/6/23 no No evidence of DLG Buhara evidence signed agreements \n3 Kabale Karweru Karweru Yes 22/6/23 no No evidence of DLG /Kafunjo- evidence signed agreements Buhara \n4 Kabale Buhara- Buhara- Yes 22/6/23 no No evidence of DLG Buhara evidence signed agreements s/c \n5 Kabale Ntarabana Ntarabana Yes 22/6/23 no No evidence of DLG -Buhara evidence signed agreements \n6 Kabale Kitanga Kitanga- Yes 22/6/23 no No evidence of DLG Buhara evidence signed agreements \nZ Kabale Bugarama Bugarama- Yes 22/6/23 no No evidence of DLG Buhara evidence signed agreements \n8 Kabale Rwemihan Rwemihan Yes 22/6/23 no No evidence of DLG ga ga- \nevidence signed agreements Kahungye \n\\| \n9 Kabale Nyombe Nyombe- Yes 22/6/23 no No evidence of DLG Kahungye evidence signed agreements \n10 Kabale Habuhurir Habuhuriro Yes \n22/6/23 no No evidence of evidence signed agreements \\| \n75", "metadata": {"headings": [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}, [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}], [{"headings_0": {"content": "Yes/No)", "page": 76, "level": 3}}, {"headings_1": {"content": "7 sa SOA SoA SOA saa SoA SA SOA Sea", "page": 75, "level": 3}}]], "page": 77, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "i | DLG 0 | -Kahungye | | | |", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 17: failure to carry out Wealth ranking of households \nSN Vote Parish Name Was wealth No. of No. of villages Remarks \nName \nranking villages were wealth \ncarried out \nranking was \nat parish carried out \\| level? \n1; Kabale Muyebe-Buhara No evidence No \nNo evidence \nNo evidence of carrying out \nevidence wealth ranking \n2, Kabale Rwene -Buhara No evidence No \nNo evidence \nNo evidence of carrying out \nevidence wealth ranking \n3% Kabale Karweru /Kafunjo- Noevidence No \nNo evidence \nNo evidence of carrying out \nBuhara evidence wealth ranking \n4, Kabale Buhara- Buhara No evidence No \nNo evidence \nNo evidence of carrying out \nS IC evidence wealth ranking", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}, [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}]], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. Kabale Ntarabana-Buhara No evidence No \nNo evidence \nNo evidence of carrying out", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nevidence wealth ranking", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}, [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}]], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Kabale Kitanga-Buhara No evidence No \nNo evidence \nNo evidence of carrying out", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nevidence wealth ranking \nZi Kabale Bugarama-Buhara No evidence No \nNo evidence \nNo evidence of carrying out \nevidence wealth ranking", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}, [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}]], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Kabale Rwemihanga- No evidence No \nNo evidence \nNo evidence of carrying out", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nKahungye evidence wealth ranking \n", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}, [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}]], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. Kabale Nyombe-Kahungye No evidence No \nNo evidence \nNo evidence of carrying out", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "evidence wealth ranking \n", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}, [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}]], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10. Kabale Habuhuriro- No evidence No \nNo evidence \nNo evidence of carrying out", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "list"}}, {"content": "Kahungye evidence wealth ranking \n\\| \\| \\| \n76", "metadata": {"headings": [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}, [{"headings_0": {"content": "i | DLG 0 | -Kahungye | | | |", "page": 79, "level": 3}}, {"headings_1": {"content": "Yes/No)", "page": 76, "level": 3}}]], "page": 79, "document_name": "Kabale District Local Governmrmt Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["ONG)", "1", "BASTS FOR, OPTION", "1", "En", "1", "EMPHIASIS OF MAIER", "11", " 4.2 Implementation of Uganda Intergovernmental Fiscal Transfers Program - 17", "43 FAlicatiol: DEVEIODINGNE Gla Bice", "18", "4A MicrocScale LNGauOn", "20", "4.5 Transitional Development Ad Hoc Grant-Health", "21", "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS enennen - 27", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS - - 27", "OTHER REPORTING RESPONSIBILITIES.", "28"], "page": 2}]} \ No newline at end of file