diff --git "a/reports/chunks/Kalaki District Local Government Report of the Auditor General,2023.chunks.json" "b/reports/chunks/Kalaki District Local Government Report of the Auditor General,2023.chunks.json" new file mode 100644--- /dev/null +++ "b/reports/chunks/Kalaki District Local Government 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 KALAKI DISTRICT LOCAL FOR THE YEAR ENDED 30\"! JUNE, 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "C>>", "metadata": {"headings": [{"headings_0": {"content": "C>>", "page": 1, "level": 4}}], "page": 1, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "hg ee", "metadata": {"headings": [{"headings_0": {"content": "C>>", "page": 1, "level": 4}}], "page": 1, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "445.2 >", "metadata": {"headings": [{"headings_0": {"content": "445.2 >", "page": 1, "level": 4}}, {"headings_1": {"content": "C>>", "page": 1, "level": 4}}], "page": 1, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "CAD", "metadata": {"headings": [{"headings_0": {"content": "CAD", "page": 1, "level": 2}}, {"headings_1": {"content": "445.2 >", "page": 1, "level": 4}}], "page": 1, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS en iil", "metadata": {"headings": [{"headings_0": {"content": "CAD", "page": 1, "level": 2}}, {"headings_1": {"content": "445.2 >", "page": 1, "level": 4}}, [{"headings_0": {"content": "CAD", "page": 1, "level": 2}}, {"headings_1": {"content": "445.2 >", "page": 1, "level": 4}}], [{"headings_0": {"content": "CAD", "page": 1, "level": 2}}, {"headings_1": {"content": "445.2 >", "page": 1, "level": 4}}]], "page": 1, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Er", "metadata": {"headings": [{"headings_0": {"content": "Er", "page": 3, "level": 2}}, {"headings_1": {"content": "CAD", "page": 1, "level": 2}}], "page": 3, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 RE EEE \nBasis Tor Opinion 1, susanne atta ann ann nn nn oneaenee cxau euvevesnenvenuneney saree rome \nBEN REN DA En \n1 ET EERTEETETEEERER \n1.0 Implementation of the Approved BUdGet..........csssseseessrsceecececeseseteeeceueeeeeseeeeasessersees 1 \n2.0 Management of the Government Salary Payroll \n12 sccsiisssiccvescsesseas vanssuna cvs ese vevansteenss \nOther Makler 15 ins nenn manner ann nun men rans ones nes Can RR EEE en ee \n3.0 \nImplementation of Key Government Grants/Programmes (FOCUS AREAS) \u00abnenn. 15 \n4.0 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program-", "metadata": {"headings": [{"headings_0": {"content": "Er", "page": 3, "level": 2}}, {"headings_1": {"content": "CAD", "page": 1, "level": 2}}, [{"headings_0": {"content": "Er", "page": 3, "level": 2}}, {"headings_1": {"content": "CAD", "page": 1, "level": 2}}], 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{"headings": [{"headings_0": {"content": "EQUGATON", "page": 3, "level": 3}}, {"headings_1": {"content": "Er", "page": 3, "level": 2}}], "page": 3, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "20 ccs cxsswancn cans mews isesics ors CK Kitts Kak Keswcnmsnnnnean anna Erw n Enn En Er LE RER He \nERBE IE EN 36 namen ana eREEREENER \nManagement\u2019s Responsibility for the Financial StateMent........cccccccscecccecececeeeceeeeesessesesses 36 Auditor\u2019s Responsibility for the Audit of Financial Statements.........cccccccssscsseseseeesesesesserees 36 \nOther Reperina Reise \n37 een \nReport of the Audit of Compliance with Legislation \n38 .uennun nennn n naaan", "metadata": {"headings": [{"headings_0": {"content": "EQUGATON", "page": 3, "level": 3}}, {"headings_1": {"content": "Er", "page": 3, "level": 2}}, [{"headings_0": {"content": "EQUGATON", "page": 3, "level": 3}}, {"headings_1": {"content": "Er", "page": 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District Local Government \\|", "metadata": {"headings": [{"headings_0": {"content": "ADPENER:", "page": 3, "level": 2}}, {"headings_1": {"content": "EQUGATON", "page": 3, "level": 3}}, [{"headings_0": {"content": "ADPENER:", "page": 3, "level": 2}}, {"headings_1": {"content": "EQUGATON", "page": 3, "level": 3}}], [{"headings_0": {"content": "ADPENER:", "page": 3, "level": 2}}, {"headings_1": {"content": "EQUGATON", "page": 3, "level": 3}}], [{"headings_0": {"content": "ADPENER:", "page": 3, "level": 2}}, {"headings_1": {"content": "EQUGATON", "page": 3, "level": 3}}]], "page": 3, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "GoU", "metadata": {"headings": [{"headings_0": {"content": "GoU", "page": 4, "level": 1}}, {"headings_1": {"content": "ADPENER:", "page": 3, "level": 2}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "; \u201a \\| Government of Uganda \n\\| \n\\| \nIHCMS Human Capital Management System", "metadata": {"headings": [{"headings_0": {"content": "GoU", "page": 4, "level": 1}}, {"headings_1": {"content": "ADPENER:", "page": 3, "level": 2}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2018ICT | Information Technology N at", "metadata": {"headings": [{"headings_0": {"content": "\u2018ICT | Information Technology N at", "page": 4, "level": 1}}, {"headings_1": {"content": "GoU", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and Communication", "metadata": {"headings": [{"headings_0": {"content": "and Communication", "page": 4, "level": 3}}, {"headings_1": {"content": "\u2018ICT | Information Technology N at", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalaki District Local 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"-ISSAIs | International Standards of Supreme Audit Institutions |", "metadata": {"headings": [{"headings_0": {"content": "-ISSAIs | International Standards of Supreme Audit Institutions |", "page": 4, "level": 1}}, {"headings_1": {"content": "INTOSAI International", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "d Local Government Financial \n\\| and Accounting Manual, \n2007 man SA 2 Local Government Financial and", "metadata": {"headings": [{"headings_0": {"content": "-ISSAIs | International Standards of Supreme Audit Institutions |", "page": 4, "level": 1}}, {"headings_1": {"content": "INTOSAI International", "page": 4, "level": 1}}, [{"headings_0": {"content": "-ISSAIs | International Standards of Supreme Audit Institutions |", "page": 4, "level": 1}}, {"headings_1": {"content": "INTOSAI International", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kalaki 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{"headings_1": {"content": "Ministry", "page": 4, "level": 2}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "NAA _", "metadata": {"headings": [{"headings_0": {"content": "NAA _", "page": 4, "level": 3}}, {"headings_1": {"content": "of Gender, Government \u201aLabour and Social Development |", "page": 4, "level": 3}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "National \u2018Non-Tax \n\u2018Audit Revenue Act z \n\\| Office of the Auditor \n( General", "metadata": {"headings": [{"headings_0": {"content": "NAA _", "page": 4, "level": 3}}, {"headings_1": {"content": "of Gender, Government \u201aLabour and Social Development |", "page": 4, "level": 3}}, [{"headings_0": {"content": "NAA _", "page": 4, "level": 3}}, {"headings_1": {"content": "of Gender, Government \u201aLabour and Social Development |", "page": 4, "level": 3}}], [{"headings_0": {"content": "NAA _", "page": 4, "level": 3}}, {"headings_1": {"content": "of Gender, Government \u201aLabour and Social Development |", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Program Budgeting System.", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System.", "page": 4, "level": 1}}, {"headings_1": {"content": "NAA _", "page": 4, "level": 3}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_\\| Payroll Consults Africa \n\\_\\_Payroll Deduction Management System i : \u2018", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System.", "page": 4, "level": 1}}, {"headings_1": {"content": "NAA _", "page": 4, "level": 3}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Procurement & Disposal AL |", "metadata": {"headings": [{"headings_0": {"content": "| Procurement & Disposal AL |", "page": 4, "level": 1}}, {"headings_1": {"content": "Program Budgeting System.", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "| Procurement & Disposal AL |", "page": 4, "level": 1}}, {"headings_1": {"content": "Program Budgeting System.", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Unit.", "metadata": {"headings": [{"headings_0": {"content": "Unit.", "page": 4, "level": 2}}, {"headings_1": {"content": "| Procurement & Disposal AL |", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": ". \n\\| Public Finance Management Regulations", "metadata": {"headings": [{"headings_0": {"content": "Unit.", "page": 4, "level": 2}}, {"headings_1": {"content": "| Procurement & Disposal AL |", "page": 4, "level": 1}}, [{"headings_0": {"content": "Unit.", "page": 4, "level": 2}}, {"headings_1": {"content": "| Procurement & Disposal AL |", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Public Assets |", "metadata": {"headings": [{"headings_0": {"content": "Public Assets |", "page": 4, "level": 1}}, {"headings_1": {"content": "Unit.", "page": 4, "level": 2}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Procurement & Disposal of Public F \n\\| Permanent Secretary / Secretary to", "metadata": {"headings": [{"headings_0": {"content": "Public Assets |", "page": 4, "level": 1}}, {"headings_1": {"content": "Unit.", "page": 4, "level": 2}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Treasury.", "metadata": {"headings": [{"headings_0": {"content": "Treasury.", "page": 4, "level": 1}}, {"headings_1": {"content": "Public Assets |", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Treasury Single Account", "metadata": {"headings": [{"headings_0": {"content": "Treasury Single Account", "page": 4, "level": 3}}, {"headings_1": {"content": "Treasury.", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Treasury Sub Single Account\u201c \u0131 Uganda Banker\u2019s Association \n\\| Uganda Consolidated Fund", "metadata": {"headings": [{"headings_0": {"content": "Treasury Single Account", "page": 4, "level": 3}}, {"headings_1": {"content": "Treasury.", "page": 4, "level": 1}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_ Uganda Consumer and Lender's Association", "metadata": {"headings": [{"headings_0": {"content": "_ Uganda Consumer and Lender's Association", "page": 4, "level": 1}}, {"headings_1": {"content": "Treasury Single Account", "page": 4, "level": 3}}], "page": 4, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF KALAKI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "_ Uganda Consumer and Lender's Association", "page": 4, "level": 1}}, {"headings_1": {"content": "Treasury Single Account", "page": 4, "level": 3}}, [{"headings_0": {"content": "_ Uganda Consumer and Lender's Association", "page": 4, "level": 1}}, {"headings_1": {"content": "Treasury Single Account", "page": 4, "level": 3}}]], "page": 5, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "_ Uganda Consumer and Lender's Association", "page": 4, "level": 1}}], "page": 5, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kalaki District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Kalaki District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "_ Uganda Consumer and Lender's Association", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 3}}, {"headings_1": {"content": "_ Uganda Consumer and Lender's Association", "page": 4, "level": 1}}]], "page": 5, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "strategies", "metadata": {"headings": [{"headings_0": {"content": "strategies", "page": 7, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}], "page": 7, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Under collection of Local-revenue, denied the District resources for implementation planned activities. \nThe Accounting Officer attributed the underperformance to the business community\u2019s poor attitude toward payment of local fees and rates. Further still there was a challenge of cessation of small businesses operations before local revenue collection however, going forward he promised to increase sensitizing the public. \nPerformance of GOU warrants \nThe District had an approved budget of UGX.21.525Bn from the The", "metadata": {"headings": [{"headings_0": {"content": "strategies", "page": 7, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}, [{"headings_0": {"content": "strategies", "page": 7, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}], [{"headings_0": {"content": "strategies", "page": 7, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 3}}]], "page": 7, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "strategies", "page": 7, "level": 2}}], "page": 7, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "various programmes out of which UGX.20.785Bn was warranted Officer \nshould resulting in a\\_ shortfall of UGX.0.74Bn representing 97% engage the MoFPED", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "strategies", "page": 7, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 2}}, {"headings_1": {"content": "strategies", "page": 7, "level": 2}}]], "page": 7, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "performance.", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], "page": 7, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and other relevant authorities and The performance of warrants from each of the programmes from stakeholders \nfor which the District was allocated funds is shown in the table below; sufficient funding. \nProgramme Approved Warrants Variance %oage Budget (UGX) (UGX) Bn perfor UGX \nmance Agro- 137 1.37 0 100 Industrialization \nCommunity 0.28 0.27 0.01 96 mobilization & mind- \nset change \nDevelopment Plan 2.07 2.07 \nImplementation \ntransformation \nObservation \nRecommendation change, land & Water ee \nPrivate \nSector \nDevelopment \nPublic Sector 2.12 2.10 0.02 \nTransformation \nTourism \nDevelopment \nThe UGX.0.71 Bn that was not warranted was meant for the following activities which were either partially or not implemented \nProgramme Amount Activities not Purpose of the not /partially unimplemente warranted implemented d activi Community Travel inland Monitoring and mobilization & Inspection mind-set \nchange \nGovernance & 0.06 Transfer of funds Institutional Security to other coordination government units Facilitation for Travel inland management Allowances (Incl. and operation of Casuals, \nLLGs \nTemporary, sitting Payment of allowances) allowances for implementation of activities Human HIV/AIDS Monitoring and Capital mainstreaming supervision of Development \nReproductive and capital works infant health Construction of services \ninfrastructure Other Structures under the \u2014 \nAcquisition \nEducation \nTravel inland department Monitoring and supervision of district projects Integrated \nTransfer to Other Road \nTransport Government Units maintenance Infrastructure \nRoad rehabilitation Maintenance - & Services \nBuildings and Structures Sustainable \nPension payment Payment of Urbanization \npensioners \n& Housing \nNatural \nAllowances (Incl. Payment of \nObservation \nThe Accounting Officer explained that the unwarranted funds were due to the 3% budget cuts. \nUtilization of Warrants \nOut of the total warrants of UGX.20.785Bn availed during the year, The", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}, [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}], [{"headings_0": {"content": "performance.", "page": 7, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 2}}]], "page": 7, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "performance.", "page": 7, "level": 2}}], "page": 9, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UGX.16.17Bn was utilized by the District resulting in un-utilized Officer \nshould warrants of UGX.4.615Bn representing utilization of 78% as shown engage the MoPS in the table below; \nfor clearance\u2019 to recruit and the Programme \nWarrants Utilization of Variance %age MoES to expedite (UGX) Bn warrants (UGX) Bn perfor the procurement for", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "performance.", "page": 7, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "performance.", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "performance.", "page": 7, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 9, "level": 2}}, {"headings_1": {"content": "performance.", "page": 7, "level": 2}}]], "page": 9, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX) Bn", "metadata": {"headings": [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], "page": 9, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "mance Apapai seed School Agro-Industrialization \nCommunity 0.27 0.23 0.04 85 \nmobilization & mind-set \nchange \nImplementation \nDigital transformation 0.005 0 Governance & Securi \nDevelopment \nIntegrated Transport 0.74 Infrastructure \n& \nServices \nSustainable \n0.07 Urbanization & Housing \nNatural Resources, 0.37 Environment, Climate \nchange, land & Water \nPrivate Sector 0.03 Development \nPublic Sector 2.10 Transformation \nTotal \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all. \nTable Showing activities affected by under-utilization of warrants Programme Warran Activities Reason for the ts not affected by the underutilization Utilized under utilization of warrants \n0.24 Payment of Failure to recruit Industrialization general staff staff as planned \n\\|No Observation Recommendation \nDigital 0.005 Payment of staff Funds not transformation salaries warranted 5 Governance & 0.03 Payment of staff Failure to recruit Security \nsalaries and staff as planned allowances \n6 Human Capital 2.44 Construction of a Delayed Development seed school disbursement of Construction of funds \nhealth \nFailure to recruit as administration \nplanned block \nPayment of staff \nsalaries \nand \nallowances \n7 Integrated 0.08 Maintenance of Budget cuts Transport \nroads \nFailure to recruit as Infrastructure & Payment of planned Services salaries and \nallowances \n8 Sustainable 0.07 Payment of Funds not Urbanisation & pension warranted Housing \nNatural \nPayment of staff Failure to recruit Resources, \nsalaries and staff as planned Environment, \nallowances Climate change, \nland & Water", "metadata": {"headings": [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}, [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}], [{"headings_0": {"content": "UGX) Bn", "page": 9, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 9, "level": 2}}]], "page": 9, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Private Sector", "metadata": {"headings": [{"headings_0": {"content": "Private Sector", "page": 10, "level": 3}}, {"headings_1": {"content": "UGX) Bn", "page": 9, "level": 3}}], "page": 10, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Payment of staff Failure to recruit Development \nsalaries and staff as planned allowances \nPublic Sector \nPayment of staff Failure to recruit Transformation \nsalaries and staff as planned allowances The District Payment of received a pension \nsupplementary budget for pension on June 2023 which was not requested for instead the district needed gratui", "metadata": {"headings": [{"headings_0": {"content": "Private Sector", "page": 10, "level": 3}}, {"headings_1": {"content": "UGX) Bn", "page": 9, "level": 3}}, [{"headings_0": {"content": "Private Sector", "page": 10, "level": 3}}, {"headings_1": {"content": "UGX) Bn", "page": 9, "level": 3}}], [{"headings_0": {"content": "Private Sector", "page": 10, "level": 3}}, {"headings_1": {"content": "UGX) Bn", "page": 9, "level": 3}}], [{"headings_0": {"content": "Private Sector", "page": 10, "level": 3}}, {"headings_1": {"content": "UGX) Bn", "page": 9, "level": 3}}]], "page": 10, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "12 Tourism", "metadata": {"headings": [{"headings_0": {"content": "12 Tourism", "page": 10, "level": 3}}, {"headings_1": {"content": "Private Sector", "page": 10, "level": 3}}], "page": 10, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "0.04 Payment of staff Failure to recruit Development \nsalaries and staff as planned allowances. \nTotal \n4.615 \nAs a result of failure to utilize warrants, Apapai Seed School was", "metadata": {"headings": [{"headings_0": {"content": "12 Tourism", "page": 10, "level": 3}}, {"headings_1": {"content": "Private Sector", "page": 10, "level": 3}}, [{"headings_0": {"content": "12 Tourism", "page": 10, "level": 3}}, {"headings_1": {"content": "Private Sector", "page": 10, "level": 3}}], [{"headings_0": {"content": "12 Tourism", "page": 10, "level": 3}}, {"headings_1": {"content": "Private Sector", "page": 10, "level": 3}}]], "page": 10, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "partially implemented.", "metadata": {"headings": [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 2}}, {"headings_1": {"content": "12 Tourism", "page": 10, "level": 3}}], "page": 10, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "No Observation \nRecommendation \\| 2016 states that the work plan of a vote shall indicate the key Officer \nshould performance indicators to be used to gauge the out-puts. \nensure that all activities have Part A of the performance contract for Accounting Officers outlines appropriate \nthe core performance requirements against which their performance performance should be assessed in regard to achievement of indicators \nand planned results. This requires the Accounting Officer to be assessed targets. \non the extent to which annual key performance indicators and \ntargets are achieved for key projects and/or programs. \nI reviewed the approved work plan and sampled 3 outputs with a total of 16 activities. I noted the following; \n2 Outputs with 11 activities had clear performance indicators and", "metadata": {"headings": [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 2}}, {"headings_1": {"content": "12 Tourism", "page": 10, "level": 3}}, [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 2}}, {"headings_1": {"content": "12 Tourism", "page": 10, "level": 3}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 2}}, {"headings_1": {"content": "12 Tourism", "page": 10, "level": 3}}], [{"headings_0": {"content": "partially implemented.", "page": 10, "level": 2}}, {"headings_1": {"content": "12 Tourism", "page": 10, "level": 3}}]], "page": 11, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "targets.", "metadata": {"headings": [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 2}}], "page": 11, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 outputs with 5 activities did not have clear performance indicators and targets as summarized in the table below and detailed in appendix 2 \nTable showing performance indicators and targets \nCategory of No. of No of No.of No of Expendit % outputs outputs activiti Activiti activitie ure Quant sampled es in es with s Amount ificati the clear without (Bn on of output perfor clear UGX) outpu s mance perform ts indicat ance \nors and indicato \ntargets rs and \ntargets \nFully quantified 2 11 11 00 \noutputs \nSubstantially 00 00 00 00 00 quantified \nOutputs \nOutputs not 3 05 00 05 \u2018 \nfully quantified \nTotal 16 11 05 \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that programme Based Budgeting System did not capture the outputs of Local governments therefore no performance indicators and targets could be seen. \nObservation \nRecommendation for \nthe Table showing performance indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 2}}, [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 2}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 2}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 2}}], [{"headings_0": {"content": "targets.", "page": 11, "level": 2}}, {"headings_1": {"content": "partially implemented.", "page": 10, "level": 2}}]], "page": 11, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "unimplemented", "metadata": {"headings": [{"headings_0": {"content": "unimplemented", "page": 12, "level": 2}}, {"headings_1": {"content": "targets.", "page": 11, "level": 2}}], "page": 12, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 12, "level": 2}}], "page": 12, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Category of No. of No of No. of No of No of Expendit outputs output activiti Activitie activitie activiti ure \ns es in\\|s fully s es not Amount assess the impleme partially imple (UGX) ed output nted impleme mente \ns \nnted Fully \nimplemented \noutputs \nPartially \nimplemented \noutputs \nNot \nimplemented \noutputs \nee ee \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, Kalaki district did not implement or partially implemented the following planned activities. \ne Construction of Apapai Seed Secondary School. oe Drilling of a borehole. \nConstruction and maintenance of roads under routine manual e \nand manual maintenance. \nRefer to Appendix 3 (a-b) for details \nThe Accounting Officer explained that; \nConstruction of Apapai Seed Secondary School is a multi-year e \nUGIFT project that experienced a delayed procurement process. \noe All the 7 boreholes were not drilled because the unit cost increased hence resulted into the drilling of only 6 boreholes. Construction and maintenance of roads under routine manual e \nand manual maintenance was delayed as result of inadequate funds released to facilitate road gangs under routine manual and maintenance. \n1.6 Delivery of Services from \nActivities \n1.6.1 The Service Delivery under other Service Delivery Areas (DDEG Health Sector Development Grant(HSDG), OPM funded projects)", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 12, "level": 2}}, [{"headings_0": {"content": "projects.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 12, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 12, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 12, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 12, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 12, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 12, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 12, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 12, "level": 2}}], [{"headings_0": {"content": "projects.", "page": 12, "level": 2}}, {"headings_1": {"content": "unimplemented", "page": 12, "level": 2}}]], "page": 12, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "metadata": {"headings": [{"headings_0": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}, {"headings_1": {"content": "projects.", "page": 12, "level": 2}}], "page": 13, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "are the details of my findings. \nProgra Activity Source Total Pictorial evidence \nSummary of Audit mme details of funds expen \nfindings conclusion diture (Time, (Time, Quality, (UGX) Quality, Quantity, Cost Quantity, Cost and \n\u2018Bns \nand", "metadata": {"headings": [{"headings_0": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}, {"headings_1": {"content": "projects.", "page": 12, "level": 2}}, [{"headings_0": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}, {"headings_1": {"content": "projects.", "page": 12, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}, {"headings_1": {"content": "projects.", "page": 12, "level": 2}}], [{"headings_0": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}, {"headings_1": {"content": "projects.", "page": 12, "level": 2}}]], "page": 13, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], "page": 13, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Functionali \nHuman Constructi Health 0.148 \nAt inspection, Works are \\| the Project incomplete Capital on \\| X partially \nof OPD Sector \\| a \nwas \nDevelo at Otuboi Develop \npment HCIII- ment \\| ie ee implemented. Phase II Grant \\| Ca e Tiles installed instead of Terrazzo \nInternal doors not installed \nWindows glasses not yet fixed \ne Water harvest tank mounted. \nShelves and lockers not fixed. \noe Soak pit dug but left open \nAt inspection \\| Generally, project Constructi OPM 0.087 \nConstruction, works were on of two \nclassroom works were \nsatisfactory block, complete and being fully \noffice and \nutilised. \n5 stance \ndrainable \nAt the time of Quality of works Human Constructi \ninspection, the were generally Capital on of \nconstruction satisfactory. Develo Health \nworks were \npment Administra \ncomplete and \ntion block \nthe building was \nat Kalaki \nbeing utilized. \nheadquate \nr \nAt the time of \nInterga Rehabilitat \ninspection, the Delay in rted ion of 9km \nroad works were disbursement of transpo", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}, [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}]], "page": 13, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Bululu \nsubstantially funds affected rt Ipenet done. implementation infrastr road \nRoad shaping, of the project. ucture Kalaki \nformation and Therefore, OPM and \ncompaction was should avail funds Sevices \ndone. in a timely Compaction not manner to enable well done on the the contractor sides of some execute the road parts of the works in time. road. Heavy rains also Side drains were affected the road - \\| created to allow works. \nfor easy flow of \nrain water. \nCulvert \ncrossings not \ninstalled. \nContractor was \nnot paid in the \nperiod under \nreview. \nRoad Completion of the Kalaki- \nconstruction road works has Otuboi- \nworks were improved service Bata low \ncomplete at the delivery \ncost seal \ntime \nof road \ninspection. Swamp \\_ raising was done Culverts were installed however, silting \n6 Natural Tree OPM 0.02 \nOut of 9000 Project Resour planting/ seedlings Implementation ce, afforestati \nacquired by the is satisfactory. Environ on/enviro \ndistrict, I \nment, nment \nsampled 4,500 \nClimate conservati eucalyptus change on seedlings \n, Land \nplanted on 6 \nand \nacres of the \nWater \ndistrict \nheadquarters \nland. \nI \nconfirmed that \nthe seedlings \nhad \nbeen \nTotal \n0.738 \nplanted and \nwere thriving. \\_ \nThe Accounting Officer explained that the internal doors at OPD at Otuboi HCIII were not installed because they were faulty and the contractor had been requested to correct the defects.", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}, [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}], [{"headings_0": {"content": "Functionality)", "page": 13, "level": 3}}, {"headings_1": {"content": "I sampled four (4) out of ten (20) activities with a total expenditure of UGX.0.458 Bn. Below", "page": 13, "level": 2}}]], "page": 14, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 3}}], "page": 15, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "should; \ne Use the verified In addition, 72 individuals had not accessed the payroll by end of June, 2023. These \npayroll as a basis were captured as new records in my determination of the District wage bill. \nof updating monthly payrolls The following observations were made; \nfor paying a) Out of 832 employees on the paayroll, 816 (97%) employees appeared for the \nemployee \nvalidation exercise and presented all the pre-requisite documents to confirm \nemoluments. \ntheir existence and regularity of recruitment. \ne Engage the Ministry of Public b) A total of 1 (1.2%) employees on the payroll appeared for validation but did \nService to make not satisfy the requirements of the validation exercise, hence were not verified. \narrangements to validate any staff \u00a2) A total of 15 (1.8%) employees on the payroll did not appear for the validation \nwho have been and were categorised as follows; \ngenuinely \n1 employee who did not appear for the headcount was accounted for by the \naccounted for by Accounting Officer as being away for genuine reasons which included study \nthe Accounting leave abroad, staff who had no National IDs at the time of validation. \nOfficer. \nRegularly review 10 employees were confirmed to have exited the District due to: death, \nthe District payroll dismissal, abscondment, retirement, transfer of service, and those who are \nso as to promptly known to the Accounting Officer but failed to appear for validation without \nremove exited justification. employees and avoid continued A total of UGX.57,908,397 was paid as salary to 10 employees in question loss \nto after exit and this is considered a financial loss to Government. \ngovernment \ne Initiate the I further noted that 4 individuals who were paid UGX.23,441,388 in the last \nprocess of four years, were not accounted for and these were omitted from the validated \ntransferring of payroll. salary payments of individuals that d) 72 individuals whose names were not on the District\u2019s payroll by June 2023, \ntransferred service appeared for the validation exercise. These individuals were included on the \nto their new duty validated payroll, upon confirmation by the Accounting Officer regarding their \nstations. \nstatus.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 13, "level": 3}}], "page": 17, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management Response", "metadata": {"headings": [{"headings_0": {"content": "Management Response", "page": 17, "level": 9}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], "page": 17, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that; \nThe one (1) staff who appeared for headcount but was not verified e \nwas recruited from Kaberamaido DLG and transferred to Kalaki DLG in 2019 after it was curved out of Kaberamaido DLG. \nThe one (1) staff who did not appear for headcount but was . \naccounted for belonged to Kaberamaido DLG which is the mother district for Kalaki DLG and his name had erroneously appeared on the Kalaki DLG payroll. \nSome of the staff appearing on the payroll had transferred service, \u00ab \ndied or retired by the time of validation. \ne Employees captured as new records were new recruits and staff transferred to the district.", "metadata": {"headings": [{"headings_0": {"content": "Management Response", "page": 17, "level": 9}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}, [{"headings_0": {"content": "Management Response", "page": 17, "level": 9}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "Management Response", "page": 17, "level": 9}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], [{"headings_0": {"content": "Management Response", "page": 17, "level": 9}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}]], "page": 17, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "po", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "Management Response", "page": 17, "level": 9}}], "page": 17, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1.1.3 Inconsistencies in Employee Details \nA total of 40 employees on the payroll had inconsistencies in their dates of birth, The \nAccounting", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "Management Response", "page": 17, "level": 9}}], "page": 17, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Findings from Other Special Audit Procedures \nI undertook other special audit procedures to review the accuracy of the payroll The \nAccounting including planning, budgeting and payments for the period of four years (2019/2020- Officer should; 2022/2023). Ensure timely reconciliation of the I noted that; \namounts before a) 280 and 313 employee records were captured on wrong scale/notches leading effecting payments. to an over computation of UGX.513,905,957 and under computation of In addition, the UGX.313,702,149 respectively. \namounts over remitted should be b) A total of 78 employees were not paid salary amounting to UGX.76,241,310. in followed up with a the period under review leading to arrears. \nview of recovery. The Accounting Officer c) Over-remittance of UGX.7,799,693 and under-remittance of UGX.596,850,740 should laisse with of statutory deductions were made by the entity during the period. \nMoPS to ensure that the District payroll is d) Over-remittance of UGX.10,027,811 and under-remittance of UGX.21,657,030 cleaned. \nof non-statutory deductions were made by the entity during the period. \nPut in place controls Management Response \nto ensure that non- The Accounting Officer explained that the District IPPS payroll was mixed up with \nstatutory deductions staff under the mother district -Kaberamaido DLG. \nare always accurately computed and promptly paid as per the payroll register.", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "Management Response", "page": 17, "level": 9}}], "page": 18, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delayed deletion of employees from the payroll \nI noted that UGX.5,229,433 was paid to 7 staff who had either been retired, The \nAccounting transferred, absconded or died. These resulted into financial loss to government. \nOfficer should initiate the process of Management Response \ndeleting these names The Accounting Officer explained that this was due inconsistencies in dates of birth \nfrom the payroll. For for the staff and failure by members of the deceased staff families to avail necessary staff on transfer of documents like National IDs to end their service on the IPPS. \nservice, the Accounting Officer should initiate a process of transfer of salary payment to their new duty station.", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "Management Response", "page": 17, "level": 9}}], "page": 18, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "g) Review of the Entity Staff Establishment \nThe Accounting During the audit, I undertook procedures to review the completeness and relevancy Officer \nshould of the entity establishment and noted that; \ncontinue engaging i. Out of 138 approved positions, a total of 91 positions were filled leaving a gap the \nrelevant of 47 vacant positions. \nauthorities to make sure that the existing ii. The entity did not have an approved and costed staff establishment for staffing gaps are primary, secondary and tertiary institutions while the staff structure for health \nfilled. \nfacilities issued by Ministry of Health was not incorporated into the district \napproved structure. \nThe Accounting Officer should also The Accounting Officer explained that the district shall continue making and \nengage relevant", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "Management Response", "page": 17, "level": 9}}], "page": 18, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "h) Estimated Wage Budget for validated staff for FY 2023/2024 \nMinistry of Public The expected District wage estimate for the year 2023/24 is UGX.14,395,680,933 to \nService and the \ncater for 1,364 confirmed positions excluding salary arrears of UGX.914,895,720. \nAccounting Officer should review the Comparison of the estimated wage bill of UGX.14,395,680,933 and the approved approved wage wage estimate of UGX.12,096,981,193 revealed a variance of UGX.2,298,699,740 estimates of the leading to under budgeting. \nDistrict for the FY 2023/24 in line with Implication \nthe results of the The deficit budget on wages may lead to accumulation of arrears and demotivation \nvalidation exercise to of staff not paid. \nensure an accurate wage bill for the District. \nOther Matter \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "Management Response", "page": 17, "level": 9}}, [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "Management Response", "page": 17, "level": 9}}], [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "Management Response", "page": 17, "level": 9}}]], "page": 19, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "po", "page": 17, "level": 3}}], "page": 19, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) \nThe District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within district. \nKalaki District received UGX.318,642,000, out of UGX.318,642,000 budgeted (100%) for the financial year 2022/23. Out of the UGX.318,642,000 received, the District spent UGX.303,166,133 (95%) leading to un-utilized funds of UGX.15,475,867. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nCategory Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "po", "page": 17, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "po", "page": 17, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "po", "page": 17, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "po", "page": 17, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "po", "page": 17, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "po", "page": 17, "level": 3}}]], "page": 19, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 19, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 1}}], "page": 19, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Rural Water and Construction of boreholes \n6 \n3.1.1 Positive observations \nOut of the total program receipts of UGX.318,642,000, UGX.318,642,000 was spent e \nby the District representing a utilization level of 100%. \n3 out of 3 (100%) of the projects that were budgeted for had been provided for in oe \nthe approved five-year development plan. \nProcurement files revealed that there were no irregularities in the bidding process in oe \n3 procurements worth UGX.303,166,133. \nNew water facilities were constructed on where there was proof of ownership. o \noe Expenditure of UGX.124,577,660 remained unaccounted for at the close of the financial year because there was no supporting documentation to confirm occurrence such as engineers\u2019 certificates and copies of LPOs, activity reports, minutes of the", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 19, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 1}}, [{"headings_0": {"content": "quantity quantity", "page": 19, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity quantity", "page": 19, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity quantity", "page": 19, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity quantity", "page": 19, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity quantity", "page": 19, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "quantity quantity", "page": 19, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 1}}]], "page": 19, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "meeting.", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], "page": 20, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n3.1.3 Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that: \no The District budgeted for UGX.318,642,000 and received UGX.318,642,000 and utilised all the funds received. \ne The proposed investments are derived from the approved LG Development Plan. e prescribes the thresholds for allocation of rural water and sanitation sub-grant (traditional component), and piped water sub-grant (UgIFT component), \ne provides an indicative list of capital investments and other development activities to be funded. \nstipulates that LGs should prioritise water supply investments for sub-counties that oe \nhave below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nI reviewed the planning Kalaki DLG and noted the following; \nDesk and field appraisals were not undertaken for 2 out 3 (67) planned projects. o \nDetails in table below. \nSN Water Projects/ facilities \nSitting, design and construction of 6 bore holes fitted with hand and rehabilitation of 1 bore hole \nBanned \nexpenditure Expenditure P (UGX) \nUGX \n158,200,000 158,200,000 \nSN Category Sub County/Town Budget Ranking Rank Council Name \n1 Sub County with Ogwolo SC \nAmount based on need interpretation 118,165,973 Least needy by most allocation rank 2 Sub County with Anyara SC \n25,000,000 Most needy by least allocation rank \nAllocation of funds to sub counties that have better water coverage leads to inequitable service delivery. \nThe Accounting Officer explained that priorities were given to least water performing sub counties that is Bululu being the worst performing, followed by Apapai and Anyara.", "metadata": {"headings": [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}, [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}], [{"headings_0": {"content": "meeting.", "page": 20, "level": 1}}, {"headings_1": {"content": "quantity quantity", "page": 19, "level": 2}}]], "page": 20, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "meeting.", "page": 20, "level": 1}}], "page": 21, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should prioritise water supply investments for sub-counties that are below the district average water coverage levels. \n3.1.4 Review of the Procurement Process \nParagraph 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for LGs FY 2022/2023, April 2022 requires that adverts should be made at the end of the last quarter of the preceding financial year, contract awarded by 31% of October, and that LGs should follow the procurement procedures in the prevailing PPDA guidelines. \nI reviewed procurement files and noted the following; \nNone of the 3 projects had their procurement adverts published by 30 June 2022. \no \nNone of the 3 projects had their procurement contracts awarded by 31\u00b0 October 2022. oe \nDelayed procurement causes delayed implementation hence hampering service delivery. \nThe Accounting Officer explained that Funds for water activities were disbursed in quarter two and therefore the district could not start the procurement process before confirming the funds availability.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "meeting.", "page": 20, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "meeting.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "meeting.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "meeting.", "page": 20, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "meeting.", "page": 20, "level": 1}}]], "page": 21, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 21, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should with MoFPED and other relevant authorities ensure timely disbursement of funds. \n3.1.5 Review of the Implementation of the Grant activities \nDLGs should test at least 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \nAll boreholes fitted with hand pumps should have a minimum yield of 500litres/hour. All LGs should discontinue the use of GI pipes and concentrate on using stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. \nI reviewed the implementation of the Grant activities and noted the following; \nOne (01) projects did not have their designs approved by the Ministry of Water and \u00b0 \nEnvironment as shown in the Appendix 6 \nI further noted that the main transmission line was reduced from 1393 meters to 880 \nmeters during negotiations and evaluation of bid process. \nAs a result, UGX.118,187,000 was spent on projects with unapproved designs and the project may not meet the minimum standards required by the MoWE. Unapproved designs may also cause cost inefficiencies due to need for constant adjustments during implementation. Quality may also be compromised which negatively affects service delivery. \nThe Accounting Officer explained that the main transmission line was reduced to 880m less by 513m because the contractor\u2019s quotation was above the reserve price hence committee sat down and agreed to reduce it", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 21, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 22, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that piped water system designs are approved by Ministry of Water and Environment. \nI carried out physical inspections on the 22nd November, 2023 on nine (06) newly constructed water facilities to assess indicators of service delivery. I observed that twelve (12) water facilities were functional, two (02) were partially functional while non was non-functional. Details are in Appendix 7 \nRecommendation \nThe Accounting Officer should ensure that all water facilities are functional. \nThe District had only one water quality testing kits as a result water quality test were carried out using rudimentary techniques focusing on water smell, color and taste other than the standard tests. \nOnly 401 (0%) of the existing water sources were tested contrary to the standard \u00b0 \nrequirement of 20%, while 6 (0%) of the new sources were tested contrary to the required standard of 100%. \nNumb Percenta Percenta Percenta Percentage er of\\|ge ge ge of tested water required actually untested water source to be tested sources \ns tested (b) (a-b) suitable for", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 22, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(a)", "metadata": {"headings": [{"headings_0": {"content": "(a)", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 23, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "human", "metadata": {"headings": [{"headings_0": {"content": "(a)", "page": 23, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 23, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "consumpti", "metadata": {"headings": [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], "page": 23, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "on. 401 \n100% projects \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. \nThe Accounting Officer explained that the none quality testing of water was attributed to late release of funds to be used for purchasing the reagents needed for testing the water quality. \nRecommendation \nThe Accounting Officer should ensure water testing for both the existing and new water sources in order to achieve the overall objective of ensuring access to safe and clean water for all. \nIn addition, review of delivery notes and installation reports revealed that the District did not use stainless steel/u-PVC pipes recommended for the construction of 1 rehabilitated (existing) borehole. Details are in Appendix 8 \nAs a result, UGX.26,800,160 was spent on GI pipes which are associated with rampant breakdowns, rusting and will cause the District to incur frequent and high repair costs this is considered a financial loss to the government. \nThe Accounting Officer explained that the materials used for rehabilitation were stainless steel and rods and the \nwas worn out. \n4.0 Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT \nProgram- Education \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGiFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nKalaki District received UGX.2,186,357,093, out of UGX.2,186,357,093budgeted to the implement the programme. The following activities were undertaken; \nSN Activity \nPlanned Actual \nquanti \nquantit \nConstruction of Apapai Seed Secondary School", "metadata": {"headings": [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}, [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}], [{"headings_0": {"content": "consumpti", "page": 23, "level": 2}}, {"headings_1": {"content": "(a)", "page": 23, "level": 2}}]], "page": 23, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "fd", "metadata": {"headings": [{"headings_0": {"content": "fd", "page": 24, "level": 3}}, {"headings_1": {"content": "consumpti", "page": 23, "level": 2}}], "page": 24, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "10000]", "metadata": {"headings": [{"headings_0": {"content": "10000]", "page": 24, "level": 3}}, {"headings_1": {"content": "fd", "page": 24, "level": 3}}], "page": 24, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n4.1 Positive observations \no The UGIFT activity was planned and budgeted. \nI observed that the Kalaki district had a land title for a UGIFT project worth UGX o", "metadata": {"headings": [{"headings_0": {"content": "10000]", "page": 24, "level": 3}}, {"headings_1": {"content": "fd", "page": 24, "level": 3}}, [{"headings_0": {"content": "10000]", "page": 24, "level": 3}}, {"headings_1": {"content": "fd", "page": 24, "level": 3}}], [{"headings_0": {"content": "10000]", "page": 24, "level": 3}}, {"headings_1": {"content": "fd", "page": 24, "level": 3}}]], "page": 24, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2,684,401,470 implemented. \no There was compliance with the procurement laws and guidelines \noe Expenditure worth UGX.13,983,092 was accounted with supporting documentation such as progress reports and receipts. \noe Withholding tax worth UGX.51,098,781 was deducted from payments made to Contractors of UGIFT projects. \noe The District prepared monitoring reports as evidence of monitoring the implementation the UGIFT activity and a review of the monitoring reports in comparison to inspection findings revealed that the monitoring and evaluation reports were accurate. \ne The District obtained a no-objection for planned investment for the construction of Apapai Seed Secondary School from Ministry of Education and Sports. \n4.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \nOut of UGX.2,186,357,093 released, UGX.918,817,833 (42%) had been spent by the time of audit, resulting in an under absorption of UGX.1,267,539,260, as indicated in the table", "metadata": {"headings": [{"headings_0": {"content": "10000]", "page": 24, "level": 3}}, {"headings_1": {"content": "fd", "page": 24, "level": 3}}, [{"headings_0": {"content": "10000]", "page": 24, "level": 3}}, {"headings_1": {"content": "fd", "page": 24, "level": 3}}], [{"headings_0": {"content": "10000]", "page": 24, "level": 3}}, {"headings_1": {"content": "fd", "page": 24, "level": 3}}]], "page": 24, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 25, "level": 1}}, {"headings_1": {"content": "10000]", "page": 24, "level": 3}}], "page": 25, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Funds released Expenditure Unspent (UGX) %age of funds (UGX) (UGX) absorbed 2,186,357,093 918,817,833 1,267,539,260 \nUnder absorption of released funds negatively affected implementation and service delivery since planned activity of construction of Apapai Seed Secondary School was partially implemented. \nThe Accounting Officer explained that the under absorption was due to late disbursement of funds which affected maximum utilization of the funds with in the budgeted period.", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 25, "level": 1}}, {"headings_1": {"content": "10000]", "page": 24, "level": 3}}, [{"headings_0": {"content": "below;", "page": 25, "level": 1}}, {"headings_1": {"content": "10000]", "page": 24, "level": 3}}], [{"headings_0": {"content": "below;", "page": 25, "level": 1}}, {"headings_1": {"content": "10000]", "page": 24, "level": 3}}]], "page": 25, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "below;", "page": 25, "level": 1}}], "page": 25, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the Ministry of Finance and Economic Development to ensure timely disbursement of funds to enable full absorption. \n4.2.2 Project Implementation (current year 2022/23) \nRegulation 18(3) of the Local Governments Financial and Accounting Regulations, 2007 requires budget estimates to be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nA review of contract documentation revealed that 1 UGIFT project that received funding of UGX.2,186,357,093 was partially implemented as shown in the table below. \nI undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nProject Contract Start date End date Percentage Photo", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "below;", "page": 25, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "below;", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "below;", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "below;", "page": 25, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "below;", "page": 25, "level": 1}}]], "page": 25, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inspection", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Amount of works remarks done as at \n30% June \n2023 \nConstruction 2,684,401,470 13/12/2022 14/06/2024 50% \nConstruction \nof Apapai \nworks were still \nI eS level. Materials were \non site. \nTrees had been \nplanted and were being maintained. \nTotal", "metadata": {"headings": [{"headings_0": {"content": "Inspection", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "Inspection", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Inspection", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Inspection", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Inspection", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 25, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2,684,401,470", "metadata": {"headings": [{"headings_0": {"content": "2,684,401,470", "page": 26, "level": 2}}, {"headings_1": {"content": "Inspection", "page": 25, "level": 3}}], "page": 26, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "As a result, intended education service delivery was delayed. \nThe Accounting Officer explained that follow ups on procurement and release of funds for UGIFT projects will be made by management.", "metadata": {"headings": [{"headings_0": {"content": "2,684,401,470", "page": 26, "level": 2}}, {"headings_1": {"content": "Inspection", "page": 25, "level": 3}}, [{"headings_0": {"content": "2,684,401,470", "page": 26, "level": 2}}, {"headings_1": {"content": "Inspection", "page": 25, "level": 3}}]], "page": 26, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "2,684,401,470", "page": 26, "level": 2}}], "page": 26, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should engage with the Ministry of Education and Sports to have procurement processes done in a timely manner as well as engage the Ministry of Education and Sports to have funds disbursed in time to avoid delays in implementation of projects. \n4.3 Education Development Grant \nThe Education Development Grant, formerly School's Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.166,807,787 for the rehabilitation of two (2) classroom blocks and assorted office furniture. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \n4.3.2 Areas of Improvement \nI noted the following areas where the District needs improvement; \n4.3.3 Review of Budgeting and allocation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "2,684,401,470", "page": 26, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "2,684,401,470", "page": 26, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "2,684,401,470", "page": 26, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "2,684,401,470", "page": 26, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "2,684,401,470", "page": 26, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "2,684,401,470", "page": 26, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "2,684,401,470", "page": 26, "level": 2}}]], "page": 26, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 27, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Selection of schools/ projects for Education Development grant \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nInconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of pupils/students in the unselected disadvantaged schools.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "a)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "a)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}]], "page": 27, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "a)", "page": 27, "level": 2}}], "page": 27, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that an up-to-date asset register of education facilities and their condition is maintained and used in the selection of schools to benefit from Grant.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "a)", "page": 27, "level": 2}}], "page": 27, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Failure to undertake mitigation measures for projects/programs with related environmental and social impacts \nSection 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021 also requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks. \nI however, noted that; \ne The prescribed mitigation measures for the 2 screened projects worth UGX.142,081,526 were not implemented. \nConsequently, the environmental and social impacts of the implemented Projects/programs such as planting of trees were not addressed resulting to loss of vegetation cover", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "b)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "b)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "b)", "page": 27, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}]], "page": 27, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 28, "level": 2}}, {"headings_1": {"content": "b)", "page": 27, "level": 2}}], "page": 28, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Budget allocation for Education Development grant \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires at least 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nI noted that the District allocated 100% to capital expenditure instead of the required minimum of 95% leading to over allocation by UGX.8,340,390 (5%) while Investment service costs was not allocated at all. \nMain \nThreshold as per Actual percentage Approved Variance Audit Expenditure the guidelines \n(A-B) remark \nCapital At least 95% 166,807,787 5% over", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 28, "level": 2}}, {"headings_1": {"content": "b)", "page": 27, "level": 2}}, [{"headings_0": {"content": "c)", "page": 28, "level": 2}}, {"headings_1": {"content": "b)", "page": 27, "level": 2}}], [{"headings_0": {"content": "c)", "page": 28, "level": 2}}, {"headings_1": {"content": "b)", "page": 27, "level": 2}}], [{"headings_0": {"content": "c)", "page": 28, "level": 2}}, {"headings_1": {"content": "b)", "page": 27, "level": 2}}], [{"headings_0": {"content": "c)", "page": 28, "level": 2}}, {"headings_1": {"content": "b)", "page": 27, "level": 2}}]], "page": 28, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "expenditure", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 28, "level": 1}}, {"headings_1": {"content": "c)", "page": 28, "level": 2}}], "page": 28, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "allocation \nInvestment More than zero \n0 No \nservice costs but up to 5% \nAllocatio Total \nIrregular budget allocations may affect the effective provision of education services as", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 28, "level": 1}}, {"headings_1": {"content": "c)", "page": 28, "level": 2}}, [{"headings_0": {"content": "expenditure", "page": 28, "level": 1}}, {"headings_1": {"content": "c)", "page": 28, "level": 2}}], [{"headings_0": {"content": "expenditure", "page": 28, "level": 1}}, {"headings_1": {"content": "c)", "page": 28, "level": 2}}], [{"headings_0": {"content": "expenditure", "page": 28, "level": 1}}, {"headings_1": {"content": "c)", "page": 28, "level": 2}}], [{"headings_0": {"content": "expenditure", "page": 28, "level": 1}}, {"headings_1": {"content": "c)", "page": 28, "level": 2}}]], "page": 28, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 28, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 28, "level": 1}}], "page": 28, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that Programme Budgeting System (PBS) was down for some time during the time of budgeting which led to lumping of the investment service cost into the project money. \nRecommendation \nThe Accounting Officer should ensure that data submitted by the district departments is accurately captured in the Planning and Budgeting System.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 28, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 28, "level": 1}}, [{"headings_0": {"content": "planned.", "page": 28, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 28, "level": 1}}], [{"headings_0": {"content": "planned.", "page": 28, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 28, "level": 1}}]], "page": 28, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "planned.", "page": 28, "level": 1}}], "page": 28, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Funding and absorption of Education Development grant \nThe District received all the budgeted funds of UGX.166,807,787 representing 100% funding as detailed in the table below; \n\\| Budgeted amount (UGX) Funds released (UGX \nVariance (UGX \n166,807,787 166,807,787 a \nUnder absorption of released funds implies that the District overestimated the costs of implementing the selected projects leading to an unspent balance of UGX.8,339,774 after implementation of selected projects as illustrated above. \nThe Accounting Officer explained that the unspent balance of UGX.8,339,774 after implementation of selected projects was a saving from SFG projects which was re- allocated for the acquisition of a land title for Ecwou Memorial Technical Institute in Kalaki District. \nRecommendation \nThe Accounting Officer should ensure budget estimates are reasonable to avoid cases of over estimation of project costs. \n4.3.4 Irregularities in the procurement process \nSection 6.2.3 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector for, 2021 requires locally selected projects to follow standard procurement procedures in accordance with the applicable laws and section 6.2.3.1 requires Procurement procedures for the jointly selected and executed development projects to be done in accordance with PPDA Regulations 2014 and guiding criteria provided by MoES. \nIT noted the following irregularities in the procurement process; \n4.3.4.1 \nAward of contracts to a sole bidder \nRegulation 43 (3 and 4) of the LGPPDA regulations, 2006 requires that all procurements and disposals should be conducted in a manner that maximizes competition and achieves value for monies. \nT noted that one (1) contract worth UGX.15,502,200 was awarded to a sole bidder. Details in table below.", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "planned.", "page": 28, "level": 1}}, [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "planned.", "page": 28, "level": 1}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "planned.", "page": 28, "level": 1}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "planned.", "page": 28, "level": 1}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "planned.", "page": 28, "level": 1}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "planned.", "page": 28, "level": 1}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "planned.", "page": 28, "level": 1}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "planned.", "page": 28, "level": 1}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "planned.", "page": 28, "level": 1}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "planned.", "page": 28, "level": 1}}]], "page": 28, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 29, "level": 2}}, {"headings_1": {"content": "d)", "page": 28, "level": 2}}], "page": 29, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Procurement and engraving of assorted office furniture for Education department \nTotal \nContract amount \\| Audit remark \n15,502,200 Award of contract to sole biddder", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 29, "level": 2}}, {"headings_1": {"content": "d)", "page": 28, "level": 2}}, [{"headings_0": {"content": "Project", "page": 29, "level": 2}}, {"headings_1": {"content": "d)", "page": 28, "level": 2}}], [{"headings_0": {"content": "Project", "page": 29, "level": 2}}, {"headings_1": {"content": "d)", "page": 28, "level": 2}}]], "page": 29, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "15,502,200", "metadata": {"headings": [{"headings_0": {"content": "15,502,200", "page": 29, "level": 2}}, {"headings_1": {"content": "Project", "page": 29, "level": 2}}], "page": 29, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the bid opportunity was advertised on a new Vision \n4.3.5 Failure by internal Auditors to audit education development grants Projects/programs \nSection 6.2.3.2 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 also requires that the Project manager will issue payment certificates for works satisfactorily executed and these shall be endorsed by the Internal Auditor among others. \nI noted that 3 Projects/programs worth UGX.157,586,726 were not reviewed by the internal auditor as shown in the table. \nTable showing projects not reviewed by the Internal Auditor \nSN Project \nContract Audit Remark \nRehabilitation of 3 classroom block and Office at Anglotok P/S \nRehabilitation of 3 classroom block at Kachilo \nAmount \n73,283,260 Not reviewed by the Internal Auditor 68,798,266 Not reviewed by the P/S Internal Auditor 3 Procurement and engraving of assorted office \nfurniture for Education Department \nTotal \n15,505,200 Not reviewed by the Internal Auditor", "metadata": {"headings": [{"headings_0": {"content": "15,502,200", "page": 29, "level": 2}}, {"headings_1": {"content": "Project", "page": 29, "level": 2}}, [{"headings_0": {"content": "15,502,200", "page": 29, "level": 2}}, {"headings_1": {"content": "Project", "page": 29, "level": 2}}], [{"headings_0": {"content": "15,502,200", "page": 29, "level": 2}}, {"headings_1": {"content": "Project", "page": 29, "level": 2}}], [{"headings_0": {"content": "15,502,200", "page": 29, "level": 2}}, {"headings_1": {"content": "Project", "page": 29, "level": 2}}], [{"headings_0": {"content": "15,502,200", "page": 29, "level": 2}}, {"headings_1": {"content": "Project", "page": 29, "level": 2}}], [{"headings_0": {"content": "15,502,200", "page": 29, "level": 2}}, {"headings_1": {"content": "Project", "page": 29, "level": 2}}], [{"headings_0": {"content": "15,502,200", "page": 29, "level": 2}}, {"headings_1": {"content": "Project", "page": 29, "level": 2}}]], "page": 29, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "157,586,726", "metadata": {"headings": [{"headings_0": {"content": "157,586,726", "page": 30, "level": 2}}, {"headings_1": {"content": "15,502,200", "page": 29, "level": 2}}], "page": 30, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "This resulted in delayed interventions like not having furniture supplied to the Education", "metadata": {"headings": [{"headings_0": {"content": "157,586,726", "page": 30, "level": 2}}, {"headings_1": {"content": "15,502,200", "page": 29, "level": 2}}], "page": 30, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "department engraved.", "metadata": {"headings": [{"headings_0": {"content": "department engraved.", "page": 30, "level": 1}}, {"headings_1": {"content": "157,586,726", "page": 30, "level": 2}}], "page": 30, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that some of these shortcomings were caused by under staffing with in the District. \nThe District did not have an Internal Auditor at the time and the Acting Internal Auditor was overwhelmed with other duties however the District has now recruited both the district Internal Auditor and the internal auditor which will help to breach this gap. \nRecommendation \nThe Accounting Officer should ensure that there is a system of delegation of duties in place within the department to ensure supervision of works is done before payment is done to contractors moving forward in instances where there is no Officer. \n4.3.6 \nPayments not certified by the Internal Auditor \nSection 6.2.3.2 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 also requires that the Project will issue \ncertificates for works \nexecuted and these shall \nThe Accounting Officer explained that some of these shortcomings were caused by under staffing with in the District. The District did not have an Internal Auditor at the time and the Acting Internal Auditor was overwhelmed with other duties.", "metadata": {"headings": [{"headings_0": {"content": "department engraved.", "page": 30, "level": 1}}, {"headings_1": {"content": "157,586,726", "page": 30, "level": 2}}, [{"headings_0": {"content": "department engraved.", "page": 30, "level": 1}}, {"headings_1": {"content": "157,586,726", "page": 30, "level": 2}}], [{"headings_0": {"content": "department engraved.", "page": 30, "level": 1}}, {"headings_1": {"content": "157,586,726", "page": 30, "level": 2}}], [{"headings_0": {"content": "department engraved.", "page": 30, "level": 1}}, {"headings_1": {"content": "157,586,726", "page": 30, "level": 2}}], [{"headings_0": {"content": "department engraved.", "page": 30, "level": 1}}, {"headings_1": {"content": "157,586,726", "page": 30, "level": 2}}], [{"headings_0": {"content": "department engraved.", "page": 30, "level": 1}}, {"headings_1": {"content": "157,586,726", "page": 30, "level": 2}}]], "page": 30, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "department engraved.", "page": 30, "level": 1}}], "page": 31, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should engage with the Ministry of Public Service in such instances for recruitment of critical staff positions in the district. \n4.3.7 Inspection for service delivery under the Education Development Grant \nI sampled three (3) projects with a total expenditure of UGX.158,468,013 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was observed; \nNo. Programme \\| Activity Total \\| Summary a Management details expenditure findings (Time, conclusion Response (UGX) \u2018Bns Quality, Quantity, \nCost \nand", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "department engraved.", "page": 30, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "department engraved.", "page": 30, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "department engraved.", "page": 30, "level": 1}}]], "page": 31, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Functionality) te", "metadata": {"headings": [{"headings_0": {"content": "| Functionality) te", "page": 31, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 31, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Human Rehabilitation 158,468,013 The rehabilitation Classrooms At the time of Capital of 3 \nworks were complete were already in inspection, the Development classroom \nat the time of use so service rump was in block with an \ninspection and the delivery was not good condition office at \nclassrooms and office delayed \nand the site Anglotok P/S were in use. \nwas cleared Poorly finished rump \nand trees leading to office. \nplanted but Site was not cleared \nstray animals Trees not planted. \nhad eaten the trees \nHuman Construction \nAt the time of Classrooms At the time of Capital of a 3 \ninspection, \nwere already in inspeection, Development classroom \nrehabilitation works use so service the rump was block at \nwere complete and delivery was not in", "metadata": {"headings": [{"headings_0": {"content": "| Functionality) te", "page": 31, "level": 6}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 31, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "good", "metadata": {"headings": [{"headings_0": {"content": "good", "page": 31, "level": 3}}, {"headings_1": {"content": "| Functionality) te", "page": 31, "level": 6}}], "page": 31, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kachilo P/S \nclassrooms were in delayed \ncondition and use \nthe site was Site was not cleared at \ncleared and 5 \n, \nthe back of the \ntrees planted classrooms but stray Trees were not animals had planted eaten the trees", "metadata": {"headings": [{"headings_0": {"content": "good", "page": 31, "level": 3}}, {"headings_1": {"content": "| Functionality) te", "page": 31, "level": 6}}, [{"headings_0": {"content": "good", "page": 31, "level": 3}}, {"headings_1": {"content": "| Functionality) te", "page": 31, "level": 6}}]], "page": 31, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "i Damaged rump", "metadata": {"headings": [{"headings_0": {"content": "i Damaged rump", "page": 31, "level": 3}}, {"headings_1": {"content": "good", "page": 31, "level": 3}}], "page": 31, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "leading to one of the classrooms. \n4.4 Micro Scale Irrigation \nThe GoU is implementing the micro scale irrigation programme in Kalaki District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nKalaki District received UGX.156,560,000, out of UGX.157,240,000 budgeted (99.6%) to implement the following activities. \nCategory Activity Planned Actual quanti quanti \nCapital Development (micro Installation of irrigation scale irrigation equipment) equipment \n2 Complementary services Training of farmers \ndemo farms", "metadata": {"headings": [{"headings_0": {"content": "i Damaged rump", "page": 31, "level": 3}}, {"headings_1": {"content": "good", "page": 31, "level": 3}}, [{"headings_0": {"content": "i Damaged rump", "page": 31, "level": 3}}, {"headings_1": {"content": "good", "page": 31, "level": 3}}], [{"headings_0": {"content": "i Damaged rump", "page": 31, "level": 3}}, {"headings_1": {"content": "good", "page": 31, "level": 3}}], [{"headings_0": {"content": "i Damaged rump", "page": 31, "level": 3}}, {"headings_1": {"content": "good", "page": 31, "level": 3}}], [{"headings_0": {"content": "i Damaged rump", "page": 31, "level": 3}}, {"headings_1": {"content": "good", "page": 31, "level": 3}}]], "page": 31, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Farm Visits", "metadata": {"headings": [{"headings_0": {"content": "Farm Visits", "page": 32, "level": 9}}, {"headings_1": {"content": "i Damaged rump", "page": 31, "level": 3}}], "page": 32, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant guidelines. \nThe following were my observations; 4.4.1 Positive observations \nI noted the following areas where management had commendable performance; oe \nThe district received UGX.157,240,000 and utilized almost 100% of the funds received e \nthat is UGX.156,560,311. \nAt the time of audit that the irrigation equipment had been supplied and installed by o \n30th June 2023. \noe Supplier offered training and technical support to the farmer during the warranty", "metadata": {"headings": [{"headings_0": {"content": "Farm Visits", "page": 32, "level": 9}}, {"headings_1": {"content": "i Damaged rump", "page": 31, "level": 3}}, [{"headings_0": {"content": "Farm Visits", "page": 32, "level": 9}}, {"headings_1": {"content": "i Damaged rump", "page": 31, "level": 3}}], [{"headings_0": {"content": "Farm Visits", "page": 32, "level": 9}}, {"headings_1": {"content": "i Damaged rump", "page": 31, "level": 3}}], [{"headings_0": {"content": "Farm Visits", "page": 32, "level": 9}}, {"headings_1": {"content": "i Damaged rump", "page": 31, "level": 3}}], [{"headings_0": {"content": "Farm Visits", "page": 32, "level": 9}}, {"headings_1": {"content": "i Damaged rump", "page": 31, "level": 3}}], [{"headings_0": {"content": "Farm Visits", "page": 32, "level": 9}}, {"headings_1": {"content": "i Damaged rump", "page": 31, "level": 3}}], [{"headings_0": {"content": "Farm Visits", "page": 32, "level": 9}}, {"headings_1": {"content": "i Damaged rump", "page": 31, "level": 3}}]], "page": 32, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "period.", "metadata": {"headings": [{"headings_0": {"content": "period.", "page": 32, "level": 1}}, {"headings_1": {"content": "Farm Visits", "page": 32, "level": 9}}], "page": 32, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o A sum of UGX.19,375,830 was accounted for with supporting documents like acknowledged payments, activity reports, minutes of the meeting and attendance lists. \n4.4.2 Areas of improvement \nI noted the following areas where the District needs improvement; \n4.4.2.1 Implementation of the Micro irrigation program \n\u00b0 The supply and installation of equipment. \nThe supplier shall carry out service and maintenance during the warranty period and \u00b0 \noffers technical training & support to the farmer. \nI reviewed the implementation of the micro irrigation program and made the following", "metadata": {"headings": [{"headings_0": {"content": "period.", "page": 32, "level": 1}}, {"headings_1": {"content": "Farm Visits", "page": 32, "level": 9}}, [{"headings_0": {"content": "period.", "page": 32, "level": 1}}, {"headings_1": {"content": "Farm Visits", "page": 32, "level": 9}}], [{"headings_0": {"content": "period.", "page": 32, "level": 1}}, {"headings_1": {"content": "Farm Visits", "page": 32, "level": 9}}], [{"headings_0": {"content": "period.", "page": 32, "level": 1}}, {"headings_1": {"content": "Farm Visits", "page": 32, "level": 9}}], [{"headings_0": {"content": "period.", "page": 32, "level": 1}}, {"headings_1": {"content": "Farm Visits", "page": 32, "level": 9}}]], "page": 32, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "observations;", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 33, "level": 1}}, {"headings_1": {"content": "period.", "page": 32, "level": 1}}], "page": 33, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "A review of the detailed program work plan revealed that the district spent \u00b0 \nUGX.110,068,051 out of UGX.157,240,075 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. \nI noted that the outputs for complementary activities were inadequately quantified in the work plan. \nI further noted that the monthly program activity reports to the Accounting Officer were also not prepared as required. Furthermore, verification of the budget revealed that expenditure codes were not aligned to those indicated in the guidelines. \nDescription Budgeted Amount Awareness of political leaders 23,586,011 Awareness of farmers 42,142,000 Conducting farm visits 23,586,010 Farmer field schools", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 33, "level": 1}}, {"headings_1": {"content": "period.", "page": 32, "level": 1}}, [{"headings_0": {"content": "observations;", "page": 33, "level": 1}}, {"headings_1": {"content": "period.", "page": 32, "level": 1}}], [{"headings_0": {"content": "observations;", "page": 33, "level": 1}}, {"headings_1": {"content": "period.", "page": 32, "level": 1}}], [{"headings_0": {"content": "observations;", "page": 33, "level": 1}}, {"headings_1": {"content": "period.", "page": 32, "level": 1}}]], "page": 33, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "20,754,030", "metadata": {"headings": [{"headings_0": {"content": "20,754,030", "page": 33, "level": 2}}, {"headings_1": {"content": "observations;", "page": 33, "level": 1}}], "page": 33, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "20,754,030", "page": 33, "level": 2}}, {"headings_1": {"content": "observations;", "page": 33, "level": 1}}], "page": 33, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "110,068,051", "metadata": {"headings": [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, {"headings_1": {"content": "20,754,030", "page": 33, "level": 2}}], "page": 33, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "A review of the budget revealed that all the expenditure categories for the complimentary services were lumped on one item code (391002). Further verification revealed that departmental work plans did not indicate any expenditure codes contrary to the implementation program expenditure guidelines. \nTwo (02) planned irrigation equipment had been delivered to selected farmers who had not paid the co-funding. \nA review of procurements for contracts worth UGX.47,154,192 revealed that the district did not comply with the selection criteria for the lowest priced technically responsive bid. Details below. \n[SN Voucher Paymen Equipment Procurement Contract Remarks from the Number t date Supplier reference Amount review of \nAs a result of the shortcomings, the purpose for which the funds were disbursed was not met and poor implementation of the program during the financial year under review. \nThe Accounting Officer respectively explained that;", "metadata": {"headings": [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, {"headings_1": {"content": "20,754,030", "page": 33, "level": 2}}, [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, {"headings_1": {"content": "20,754,030", "page": 33, "level": 2}}], [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, {"headings_1": {"content": "20,754,030", "page": 33, "level": 2}}], [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, {"headings_1": {"content": "20,754,030", "page": 33, "level": 2}}], [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, {"headings_1": {"content": "20,754,030", "page": 33, "level": 2}}], [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, {"headings_1": {"content": "20,754,030", "page": 33, "level": 2}}]], "page": 33, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e The guideline only required preparation of quarterly and activity reports which were prepared and presented to the Accounting Officer. However, going forward the monthly reports will be prepared. \nThe guideline was availed to the District late when money had already been input o \nin the Programme Based System (PBS) and the deadline for submission was due. The first year of implementation was for complementary services where we had 2 o \n(Emagu Alfonse and Ojupa Richard) demonstration farmers. The demonstration farmers do not pay any co-funding according to the implementation guidelines. \ne The district had no guideline for this project guiding on how the procurement process should be managed and as a result Kalaki District did not ran the advert for prequalification for Demo irrigation. \nRecommendation \nThe Accounting Officer should engage with MoWE to ensure that clear guidelines are provided to allow for the smooth implementation of micro irrigation projects. \n4.4.3 Inspections \nI carried out audit inspections on 21% and 22\"\u00a2 November, 2023, the District had installed 2 irrigation equipment on various farms. I sampled 2 demonstration sites and undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nNo. Program \\|Activity Name Locatio Equipmen \nme detail of n t supplier \ns benefi (Village and equipm ciary , Parish procurem ent \nPictorial Summary of Audit evidence findings (Time, concl Quality, Quantity, usion", "metadata": {"headings": [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, {"headings_1": {"content": "20,754,030", "page": 33, "level": 2}}, [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, {"headings_1": {"content": "20,754,030", "page": 33, "level": 2}}], [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, {"headings_1": {"content": "20,754,030", "page": 33, "level": 2}}], [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, {"headings_1": {"content": "20,754,030", "page": 33, "level": 2}}], [{"headings_0": {"content": "110,068,051", "page": 33, "level": 2}}, {"headings_1": {"content": "20,754,030", "page": 33, "level": 2}}]], "page": 34, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Cost and", "metadata": {"headings": [{"headings_0": {"content": "Cost and", "page": 34, "level": 3}}, {"headings_1": {"content": "110,068,051", "page": 33, "level": 2}}], "page": 34, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "and ent (UGX) Functionality) sub- \nreference \ncounty", "metadata": {"headings": [{"headings_0": {"content": "Cost and", "page": 34, "level": 3}}, {"headings_1": {"content": "110,068,051", "page": 33, "level": 2}}], "page": 34, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Micro upply of Alfonse Ogasia Ms. Smart 24,658,2 \nInspection was done - Irrigation \\|irrigation Emagu village, Agriculture 00 \non 21/11/2023 Incom Program \\|equipme Abermu Technologi\n2. Tank stand base \nplete nt nyo es Supplies \nObservation: The works ward, and \nwater tank is just - Sub Otuboi Consultanc \nplaced on the rock stand Town y (U) Ltd \nas its stand base. \nard Council \nBOQs specification: work", "metadata": {"headings": [{"headings_0": {"content": "Cost and", "page": 34, "level": 3}}, {"headings_1": {"content": "110,068,051", "page": 33, "level": 2}}], "page": 34, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "Cost and", "page": 34, "level": 3}}, {"headings_1": {"content": "110,068,051", "page": 33, "level": 2}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "og dapyurjds Beip SWa}SAS JOU BuDIOM 0} esijepuer a|dwosuy SHIOM", "metadata": {"headings": [{"headings_0": {"content": "og dapyurjds Beip SWa}SAS JOU BuDIOM 0} esijepuer a|dwosuy SHIOM", "page": 35, "level": 1}}, {"headings_1": {"content": "Cost and", "page": 34, "level": 3}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- ou} pue asoy 319M onp au} \"von 9}", "metadata": {"headings": [{"headings_0": {"content": "- ou} pue asoy 319M onp au} \"von 9}", "page": 35, "level": 2}}, {"headings_1": {"content": "og dapyurjds Beip SWa}SAS JOU BuDIOM 0} esijepuer a|dwosuy SHIOM", "page": 35, "level": 1}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bununou Aluo tuonesyoads Je]oS aunjonys 0} Siaued jo", "metadata": {"headings": [{"headings_0": {"content": "Bununou Aluo tuonesyoads Je]oS aunjonys 0} Siaued jo", "page": 35, "level": 1}}, {"headings_1": {"content": "- ou} pue asoy 319M onp au} \"von 9}", "page": 35, "level": 2}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "OJ u\u00dfnous sjaued s\\| dMSTE ysod Jo", "metadata": {"headings": [{"headings_0": {"content": "Bununou Aluo tuonesyoads Je]oS aunjonys 0} Siaued jo", "page": 35, "level": 1}}, {"headings_1": {"content": "- ou} pue asoy 319M onp au} \"von 9}", "page": 35, "level": 2}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(s334 weIsAs SOUL paxil} pa] 30 Sexog pay", "metadata": {"headings": [{"headings_0": {"content": "(s334 weIsAs SOUL paxil} pa] 30 Sexog pay", "page": 35, "level": 2}}, {"headings_1": {"content": "Bununou Aluo tuonesyoads Je]oS aunjonys 0} Siaued jo", "page": 35, "level": 1}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "dinjon.ys SIIIEIOW Bumunow yoddns e sejoS 0\\} je uoneiado uoneisdo jenuew papiaoid \"SsIawe) N. JoPe.Auo9 Uolpadsu] 3soy peduind Wep pue ae \"P3s\u0131jepueA Siu\\} a6ey9olq WO. \u201cUPJ Jopu\u0131ds sAjeA \u2018ayajdwooul pue sey \nom\\} oa 000\u201900T\u2019T'xON \u2018:uoneAlasqo 000\u20180S9\u00b0xON uoneiedaild sDueusjuleWu :uoNeniasqo doUeUaIUIEW sem 0) Jo sn\u0131dAleang pIP sem \u20ac202/TT/ez Japuuds yalym Jsjem ay\\} Sey \naul JO\\} tuonesyads Ad Jo sy \u2018spulmeiq pue jenuew SyL pue Jou ay\\} 5334\\} 598.) SyUL jJou auop pue Z aye\\} wo.) 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"metadata": {"headings": [{"headings_0": {"content": "Bunueld :UONBAIBSAIO 's33.1 :UONBAISSqO 40 WIE) Jo [else] :UONeAIsSsgO uolpnAsuo) ,b/TT", "page": 35, "level": 1}}, {"headings_1": {"content": "(s334 weIsAs SOUL paxil} pa] 30 Sexog pay", "page": 35, "level": 2}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ay 319M au}", "metadata": {"headings": [{"headings_0": {"content": "ay 319M au}", "page": 35, "level": 3}}, {"headings_1": {"content": "Bunueld :UONBAIBSAIO 's33.1 :UONBAISSqO 40 WIE) Jo [else] :UONeAIsSsgO uolpnAsuo) ,b/TT", "page": 35, "level": 1}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "dejos soog Buons 4ejos \u201cMOEE soog jaued ying", "metadata": {"headings": [{"headings_0": {"content": "dejos soog Buons 4ejos \u201cMOEE soog jaued ying", "page": 35, "level": 2}}, {"headings_1": {"content": "ay 319M au}", "page": 35, "level": 3}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "auo je \"\u20ac 00\u20ac \\*p \n\"S 07) pue uo \u00b0T Bela al\\} asoy au] OU\\} \"7 YOU paxy", "metadata": {"headings": [{"headings_0": {"content": "dejos soog Buons 4ejos \u201cMOEE soog jaued ying", "page": 35, "level": 2}}, {"headings_1": {"content": "ay 319M au}", "page": 35, "level": 3}}, [{"headings_0": {"content": "dejos soog Buons 4ejos \u201cMOEE soog jaued ying", "page": 35, "level": 2}}, {"headings_1": {"content": "ay 319M au}", "page": 35, "level": 3}}]], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Z Juejd sad\u0131d YOIUM soUaH Ja}2M asnoy SOAIEA SJaAO0D JoJeMm", "metadata": {"headings": [{"headings_0": {"content": "Z Juejd sad\u0131d YOIUM soUaH Ja}2M asnoy SOAIEA SJaAO0D JoJeMm", "page": 35, "level": 3}}, {"headings_1": {"content": "dejos soog Buons 4ejos \u201cMOEE soog jaued ying", "page": 35, "level": 2}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "6'S6b'2Z", "metadata": {"headings": [{"headings_0": {"content": "6'S6b'2Z", "page": 35, "level": 1}}, {"headings_1": {"content": "Z Juejd sad\u0131d YOIUM soUaH Ja}2M asnoy SOAIEA SJaAO0D JoJeMm", "page": 35, "level": 3}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "c6 \nu", "metadata": {"headings": [{"headings_0": {"content": "6'S6b'2Z", "page": 35, "level": 1}}, {"headings_1": {"content": "Z Juejd sad\u0131d YOIUM soUaH Ja}2M asnoy SOAIEA SJaAO0D JoJeMm", "page": 35, "level": 3}}, [{"headings_0": {"content": "6'S6b'2Z", "page": 35, "level": 1}}, {"headings_1": {"content": "Z Juejd sad\u0131d YOIUM soUaH Ja}2M asnoy SOAIEA SJaAO0D JoJeMm", "page": 35, "level": 3}}]], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "fe", "metadata": {"headings": [{"headings_0": {"content": "fe", "page": 35, "level": 2}}, {"headings_1": {"content": "6'S6b'2Z", "page": 35, "level": 1}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "metadata": {"headings": [{"headings_0": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}, {"headings_1": {"content": "fe", "page": 35, "level": 2}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2018SW sa pue (m) iv \nA \u201c\u00a2 \u20ac \n\"abeillA epnwey ans IEWIO \"USUBd Mejley Ayuno3 \nednfo Jedi", "metadata": {"headings": [{"headings_0": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}, {"headings_1": {"content": "fe", "page": 35, "level": 2}}, [{"headings_0": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}, {"headings_1": {"content": "fe", "page": 35, "level": 2}}], [{"headings_0": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}, {"headings_1": {"content": "fe", "page": 35, "level": 2}}]], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "-| p", "metadata": {"headings": [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "A\u0131ddns 4o neous uo uwidinba qua \nO1DIW oNebLUT 21601d u w \nboxes making it hard to see the valves. \n", "metadata": {"headings": [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}, [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}]], "page": 35, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. Solar mounting structure", "metadata": {"headings": [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], "page": 36, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Observation: The \nsolar mounting structure is for only one panel. \nBOQs specification: Metallic \nsolar \nmounting structure strong enough to support two panels at a cost of UGX. \n1,100,000", "metadata": {"headings": [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}, [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}]], "page": 36, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Preparation of As Built Drawings, Operation and maintenance", "metadata": {"headings": [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], "page": 36, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nManual. \nObservation: The \noperation \nand maintenance \nmanual was not provided to the farmers.", "metadata": {"headings": [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}, [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}]], "page": 36, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Planting of trees (20 Eucalyptus trees and 2 fruit trees) Observation: The", "metadata": {"headings": [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], "page": 36, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \ncontractor did not plant trees. \n4.5 \nImplementation of the Uganda Road Fund (URF) \n4.5.1 Funding for road activities under URF \nThe district received UGX.214,013,694 from Uganda Road Fund and transferred UGX.87,749,063 to Town councils and sub counties. The balance of UGX.126,264,632 was to be utilized on District Roads. \nA review of the District work plans revealed that UGX.145,575,926 was budgeted to cater for district roads activities using Road gangs and the force Account mechanism as indicated in the table below. \nI noted that out of the total budget, only UGX.126,264,632 was received resulting into a shortfall of UGX.19,311,294 (87%) as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}, [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}], [{"headings_0": {"content": "-| p", "page": 35, "level": 4}}, {"headings_1": {"content": "pews aunynouby 1Bojouyra sauddns SuUEYNSU0I py1 /ste 202/SXUM ?000/E207", "page": 35, "level": 1}}]], "page": 36, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Other Structures", "metadata": {"headings": [{"headings_0": {"content": "| Other Structures", "page": 37, "level": 3}}, {"headings_1": {"content": "-| p", "page": 35, "level": 4}}], "page": 37, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "0 \nSafety and Environment \n5,200,000 1,827,780 \nEquipment repairs 19,400,000 16,712,000 \\| Supervision/Administration costs 13,764,950 13,764,950 \nDRC operations \nRoad Overseers wages & gratuity \nEmergency works \nTotal 145,576,950 \\| 136,119,300 \\| 9,457,650 \nDue to underfunding, the district reduced the scope of work for routine mechanised and routine manual maintenance. \nThe Accounting Officer explained that the shortfall in funding due to budget cuts and management is committed to follow up with them to ensure that activities and funded as", "metadata": {"headings": [{"headings_0": {"content": "| Other Structures", "page": 37, "level": 3}}, {"headings_1": {"content": "-| p", "page": 35, "level": 4}}, [{"headings_0": {"content": "| Other Structures", "page": 37, "level": 3}}, {"headings_1": {"content": "-| p", "page": 35, "level": 4}}], [{"headings_0": {"content": "| Other Structures", "page": 37, "level": 3}}, {"headings_1": {"content": "-| p", "page": 35, "level": 4}}]], "page": 37, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 37, "level": 1}}, {"headings_1": {"content": "| Other Structures", "page": 37, "level": 3}}], "page": 37, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "planned.", "page": 37, "level": 1}}], "page": 37, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer is advised to continue liaising with the Uganda Road Fund to ensure funding is secured for planned road activities. \n4.5.2 Status of implementation of road activities \nA review of URF annual work plan and the respective quarterly performance reports revealed that the district planned to undertake Routine Manual Maintenance and Routine Mechanized Maintenance road works on 245.98km at a cost of UGX.107,212,000 however, only 254.98km (100%) were undertaken at a cost of UGX.103,814,570 (97%) as indicated in the table below; \nCategory Planned Planned Actual Actual Length Annual length Expenditure (KM) Expenditure (KM) \nRoutine Manual 240.980 45,600,000 240.980 24,400,000 Maintenance \nRoutine Mechanized 61,612,000 \nMaintenance \nPeriodic \nMaintenance \nTotal distance 107,212,000 103,814,570 Source: URF work plan and quarterly performance reports \nAccording to my inspection carried out on 21\u00b0 September, 2023 and review of progressive \nThere is a risk that the roads will deteriorate further, hence affecting access to service delivery centres like Schools, Hospitals and Markets. \nAccounting Officer explained that UGX.24,400,000 spent on the 240.980km under routine manual maintenance instead of UGX.45,600,000 because there was a budget cut by Uganda Road Fund. In addition, due to lack of funding by Ministry of works and Transport and Uganda Road Fund, no periodic maintenance was done. \nInspection of some of the roads sampled revealed the following as illustrated in the table", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "planned.", "page": 37, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "planned.", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "planned.", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "planned.", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "planned.", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "planned.", "page": 37, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 37, "level": 3}}, {"headings_1": {"content": "planned.", "page": 37, "level": 1}}]], "page": 37, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], "page": 38, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Road Observations Management response \nRoutine No drainage works done \nBy the time of inspection mechanised Swamp has been raised \nduring audit the road maintenance of however more murram \nequipment had already 5km of Kakure needed. \nbeen taken back to Kadia Lwala road Re-shaping and levelling \nKaberamaido DLG where of the road still needed \nthe district had borrowed No road gangs were \nfrom. \nemployed to continue the \nmaintenance works on \nthe road \nRoutine Manual At the time of inspection, \nThe district has written to maintenance of a make shift bridge had \nMinistry of Water and 16km of Abalang been installed on the \nEnvironment and Transport Idemakun section of the road \nto take over maintenance Surambaya road crossing a swamp to \nof \nbridges. allow the community \naccess the road. The \nThe road gangs will be Accounting Officer \nemployed in third quarter explained that the road \npreviously had culverts \nbut they had been \nwashed away by heavy me FE", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}, [{"headings_0": {"content": "below;", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "below;", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "below;", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "below;", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "below;", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "below;", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "below;", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "below;", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}], [{"headings_0": {"content": "below;", "page": 38, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 37, "level": 3}}]], "page": 38, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "TER", "metadata": {"headings": [{"headings_0": {"content": "TER", "page": 39, "level": 1}}, {"headings_1": {"content": "below;", "page": 38, "level": 1}}], "page": 39, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "rains. \nBeing a temporary structure, the bridge is susceptible to damage, which is a danger to the lives of road users. \ne No road gangs were employed to continue the maintenance works on the road \nRehabilitation of this road Routine Manual \nmaintenance of Deep gulleys seen on \nwill be done this Year. \nOtuboi-Bata road \nsome sections of the \nRoad gangs will be road. \nNeed for re-shaping of \nemployed in the third the road. quarter. No road gangs were \nemployed to continue \nthe maintenance works \non the road. \nattributed to heavy rains, budget cuts, and insufficient funds to execute all the work as", "metadata": {"headings": [{"headings_0": {"content": "TER", "page": 39, "level": 1}}, {"headings_1": {"content": "below;", "page": 38, "level": 1}}, [{"headings_0": {"content": "TER", "page": 39, "level": 1}}, {"headings_1": {"content": "below;", "page": 38, "level": 1}}], [{"headings_0": {"content": "TER", "page": 39, "level": 1}}, {"headings_1": {"content": "below;", "page": 38, "level": 1}}], [{"headings_0": {"content": "TER", "page": 39, "level": 1}}, {"headings_1": {"content": "below;", "page": 38, "level": 1}}], [{"headings_0": {"content": "TER", "page": 39, "level": 1}}, {"headings_1": {"content": "below;", "page": 38, "level": 1}}], [{"headings_0": {"content": "TER", "page": 39, "level": 1}}, {"headings_1": {"content": "below;", "page": 38, "level": 1}}], [{"headings_0": {"content": "TER", "page": 39, "level": 1}}, {"headings_1": {"content": "below;", "page": 38, "level": 1}}], [{"headings_0": {"content": "TER", "page": 39, "level": 1}}, {"headings_1": {"content": "below;", "page": 38, "level": 1}}]], "page": 39, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "planned.", "metadata": {"headings": [{"headings_0": {"content": "planned.", "page": 40, "level": 1}}, {"headings_1": {"content": "TER", "page": 39, "level": 1}}], "page": 40, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "planned.", "page": 40, "level": 1}}], "page": 40, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should engage Uganda Road Fund to ensure that all budgeted for funds are received in order to execute the planned works. In addition, he should prioritize and include Abalang Idemakun Surambaya road in the subsequent work plan and budget to improve service delivery. \nOther Information \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nManagement's Responsibility for the Financial Statements \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of DLG \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary. \nAs part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "planned.", "page": 40, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "planned.", "page": 40, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "planned.", "page": 40, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "planned.", "page": 40, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "planned.", "page": 40, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "planned.", "page": 40, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 40, "level": 3}}, {"headings_1": {"content": "planned.", "page": 40, "level": 1}}]], "page": 40, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "functionality.", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 3}}], "page": 43, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that in all Parishes, training of households and enterprise group leaders was e \ncarried out. \ne I noted that all the 10 sampled SACCOs were registered under the Cooperative Societies Act. \nI noted that UGX.1 Bn was transferred to 10 out of the 10 sampled SACCOs after e \nsigning PRF financing agreement. \nI noted that UGX.1Bn was transferred to 10 out of the 10 sampled SACCOs with e \nevidence of submission of attestation forms by the Accounting Officer to the PDM", "metadata": {"headings": [{"headings_0": {"content": "functionality.", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 40, "level": 3}}], "page": 43, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Secretariat.", "metadata": {"headings": [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 43, "level": 1}}], "page": 43, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e I noted that 10 PDM SACCOs included the bank account opening resolution in the minutes. And by the time of the first general meeting, 10 PDM SACCOs had not received funds. \ne I noted that 71 Enterprise groups in 10 PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). \nnoted that 10 SACCOs had updated PDM member registers. \neo \nI noted that 10 parishes carried out wealth ranking during identification of subsistence oe \nhouseholds. \nI noted that all the 10 sampled PDM SACCOs from Kalaki DLG could account for PRF oe \nof UGX.1,000,000,000. \nI noted that for the 20 beneficiaries in 10 Parishes who accessed loans after 5\u00b0 June oe \n2023, there was evidence that they had been vetted by a village meeting convened by the enterprise groups. \n4.6.3 Areas of Improvement \nI noted the following areas were the District needs improvement; \n4.6.4 Planning and Budget Performance \nI reviewed the Kalaki District approved work plan and budget for PDM activities and noted the following. \n4.6.4.1 Alignment of the District Budgets to the PDM \nI was not availed with evidence detailing the identification of PDM parish/ward priorities for onward submission to the District. \nFailure to incorporate specific PDM priorities from the parishes/wards through the Sub County/Town Council may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that the priorities of wards/Parishes were submitted to Sub County/ Town Council, which were discussed in division budget conference and compilation was done and submitted to the planner for onward incorporation. However, on verification, these were not specific to the PDM. \nRecommendation \nThe Accounting Officer should ensure that Parish/Ward priorities through Sub Counties /Town Councils are identified using the prescribed form Annex 1 of the PDM implementation guideline, and incorporated in the District budget and work plans to enable alignment of PDM activities for proper implementation. \n4.6.4.2 Delayed Release of Funds to PDM SACCOs \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO.", "metadata": {"headings": [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 43, "level": 1}}, [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 43, "level": 1}}], [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 43, "level": 1}}]], "page": 43, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following; \neo No funds were disbursed to any of the 34 SACCOs in the 1% Quarter yet UGX.850,000,000 was expected per quarter. \n34 out of the 34 SACCOs received PRF of UGX.850,000,000 in the 2\" Quarter. \noe \n\u00b0 34 SACCOs received funding meant for quarter one in the second quarter December 2022 implying that the disbursements delayed by 5 Months. \ne None of the 34 SACCOs received funding in the Third quarter of the financial year. \no 34 SACCOs received funding for second quarter in April 2023 implying that the disbursements delayed by 6 month. \noe All 34 PDM SACCOs received funding for quarter 2, 3 and 4 in the last quarter implying that the disbursements delayed by 6 Months. The summary is shown in the table below and the details are in Appendix 10 \nLate disbursement of funds to PDM SACCOs leads to delayed/failure/Low disbursement of Parish Revolving Fund (PRF) to households thus, affecting the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 43, "level": 1}}, [{"headings_0": {"content": "Secretariat.", "page": 43, "level": 3}}, {"headings_1": {"content": "functionality.", "page": 43, "level": 1}}]], "page": 44, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 45, "level": 1}}, {"headings_1": {"content": "Secretariat.", "page": 43, "level": 3}}], "page": 45, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officers explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 45, "level": 1}}, {"headings_1": {"content": "Secretariat.", "page": 43, "level": 3}}], "page": 45, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], "page": 45, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer that the matter will be brought to the attention of MoFPED. The PSST should release funds in accordance with the appropriation. \n4.6.4.2.1 \nDelayed/Low disbursement of Parish Revolving Fund (PRF) \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}]], "page": 45, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], "page": 45, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "I noted that 34 PDM SACCOs had disbursed UGX.3,554,800,000 (98%) out of the PRF received of UGX.3,641,600,906 leaving UGX.86,800,906 (3%) undisbursed. Appendix 11 refers. \nThe Accounting Officer attributed this to delayed disbursement of funds. \nDelayed/Low disbursement of Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. \nThe Accounting Officer explained that the delays were as a result of changes in the PDMIS and lack of computers and printers at the Parish level. The loan applications were processed at district level using only one laptop and printer in the commercial department.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 45, "level": 1}}]], "page": 45, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 45, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure timely disbursement of funds to the groups in order to achieve PDM objectives. \n4.6.4.3 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u00b0 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first \nThe Parish Development Committee (PDC), which comprises 7 members of the community, inclusive ofthe Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \nA PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems. \nThe Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation \\| Structure \nLs Parish \nI reviewed the operations of the PDC in The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}]], "page": 45, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 46, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the 10 sampled PDM SACCOS, and noted should engage the relevant Committees (PDC) the following; \nauthorities for sufficient \ne Held 3 out of 4 quarterly funding in order to achieve its meetings. \nobjectives. \ne The parish priorities were not prepared in the prescribed format showing category, name of priorities, quantity, location and expected date of implementation. \ne Prepared 3 out of 4 quarterly performance reports. \nYear. The Parish priorities were not prepared in the prescribed format. However, the parish chiefs will be taken through and encouraged to use the format subsequently.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}, [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}]], "page": 46, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. General Meetings e IT sampled 10 SACCOs within the District The Accounting Officer by PDM SACCOs \nand noted that all SACCOs held their should closely monitor and first general meeting more than 1 supervise the SACCOs with month after their registration. \nthe support of the Core team for implementation of team to The Accounting Officer explained that \nensure adherence to the PDM", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 47, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \ntwo AGMs were done after the formation \nguidelines. of PDM SACCOS; one was before the \nvetting committees were put in place and \nthe second one was after the vetting \ncommittees were put in place. \n", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}, [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}]], "page": 47, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "3. PDM SACCO Board e I noted that 10 PDM SACCOs with fully The Accounting Officer constituted Boards did not hold regular should engage the relevant Board meetings. \nauthorities for sufficient", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 47, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "funding in order to achieve its The Accounting Officer explained that objectives. \nthe Board meetings were held though \nnot as frequently as expected due to \nlack of facilitation. \n", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}, [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}]], "page": 47, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. SACCO \nThe Accounting Officer Committees and e 10 SACCOs did not have functional should organize more Sub Committees \nsupervisory, executive committees as trainings on the roles and well as the Loan, Production, Marketing, importance of these Business Development services, Finance committees in the and investment sub Committees. \nimplementation of PDM.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 47, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}, [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], [{"headings_0": {"content": "Development", "page": 46, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}]], "page": 49, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 49, "level": 2}}, {"headings_1": {"content": "Development", "page": 46, "level": 2}}], "page": 49, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Le Licensing of PDM 34 SACCOs were not licensed to take on the The Accounting SACCOs Under business of lending under Microfinance Officer should liaise the Microfinance Institutions money lenders act as detailed in with \nthe Institutions Appendix 12 Microfinance Money Lenders \nInstitution to ensure Act \nAs a result, enforcement of recovery of PRF that the SACCOs are from beneficiaries by the PDM SACCOs may be \\| licensed. \nlegally challenged leading to loss of funds. \nThe Accounting Officer explained that the licensing of SACCOS is supposed to be done by Uganada Microfinance Regulatory Authority (UMRA), but as a district we don\u2019t have control over PDM SACCO licensing. \n\u2014 \nthat do not meet minimum requirements for operation, and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries \nPDM SACCOs may", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 49, "level": 2}}, {"headings_1": {"content": "Development", "page": 46, "level": 2}}, [{"headings_0": {"content": "registration", "page": 49, "level": 2}}, {"headings_1": {"content": "Development", "page": 46, "level": 2}}], [{"headings_0": {"content": "registration", "page": 49, "level": 2}}, {"headings_1": {"content": "Development", "page": 46, "level": 2}}], [{"headings_0": {"content": "registration", "page": 49, "level": 2}}, {"headings_1": {"content": "Development", "page": 46, "level": 2}}]], "page": 49, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN \\| Activity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 49, "level": 2}}, {"headings_1": {"content": "Development", "page": 46, "level": 2}}, [{"headings_0": {"content": "registration", "page": 49, "level": 2}}, {"headings_1": {"content": "Development", "page": 46, "level": 2}}], [{"headings_0": {"content": "registration", "page": 49, "level": 2}}, {"headings_1": {"content": "Development", "page": 46, "level": 2}}]], "page": 50, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Selection and \nThe Accounting Officer Implementation of e 10 parishes selected flagship projectsthat should ensure that", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 49, "level": 2}}, {"headings_1": {"content": "Development", "page": 46, "level": 2}}], "page": 50, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Prioritized/Flagship", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 50, "level": 2}}, {"headings_1": {"content": "registration", "page": 49, "level": 2}}], "page": 50, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "were inconsistent with the LG selected parishes select flagship Projects priority commodities. \nprojects for guidance to e 55 out of 74 farmer enterprise groups. enterprise/households implemented \nprojects that are not from the priority \ncommodity list. Details are in Appendix \n13 \nFailure to select and implement prioritized projects may undermine achievement of the pillar objectives. \nThe Accounting Officer explained that there were only two approved priority projects for the District by council that is cassava \nLack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. The Accounting Officer explained that this is noted and we will follow up with PDM Secretariat for Agriculture insurance for farmers. \n4.6.8 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX.1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Confirmation of PRF Loan Disbursements to Households \nI noted that 20 beneficiaries received UGX.985,000 which was less than UGX.1,000,000 indicated in the SACCO records leading to un-accounted for PRF disbursement of UGX.365,000. Details are in Appendix 14 \nUnder payment of PRF funds to beneficiaries undermines the achievement of PDM", "metadata": {"headings": [{"headings_0": {"content": "Prioritized/Flagship", "page": 50, "level": 2}}, {"headings_1": {"content": "registration", "page": 49, "level": 2}}, [{"headings_0": {"content": "Prioritized/Flagship", "page": 50, "level": 2}}, {"headings_1": {"content": "registration", "page": 49, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 50, "level": 2}}, {"headings_1": {"content": "registration", "page": 49, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 50, "level": 2}}, {"headings_1": {"content": "registration", "page": 49, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 50, "level": 2}}, {"headings_1": {"content": "registration", "page": 49, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 50, "level": 2}}, {"headings_1": {"content": "registration", "page": 49, "level": 2}}], [{"headings_0": {"content": "Prioritized/Flagship", "page": 50, "level": 2}}, {"headings_1": {"content": "registration", "page": 49, "level": 2}}]], "page": 50, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 51, "level": 1}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 50, "level": 2}}], "page": 51, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the irregularities were as a result of contradictory PDM guidelines. At first the guidelines allowed for a discretion for loan disbursement and later a cabinet decision to disburse the loan at a flat rate of UGX.1,000,000=. Also Kalaki district used Centenary and DFCU banks only.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 51, "level": 1}}, {"headings_1": {"content": "Prioritized/Flagship", "page": 50, "level": 2}}], "page": 51, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 51, "level": 1}}], "page": 51, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer should engage the PDM Secretariat on the matter and whether government can provide top-up funds to the beneficiaries. \nb) Physical Inspection of Household Project Implementation \nA review of loan files and physical inspections carried out revealed the following", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 51, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "objectives.", "page": 51, "level": 1}}]], "page": 51, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "observations;", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 51, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], "page": 51, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "o 8 beneficiaries in 6 PDM SACCOs had implemented different projects. \nmade and their projects re-aligned or the funds be recovered from them in accordance with the PRF Agreements.", "metadata": {"headings": [{"headings_0": {"content": "observations;", "page": 51, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}, [{"headings_0": {"content": "observations;", "page": 51, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}]], "page": 51, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "fa", "metadata": {"headings": [{"headings_0": {"content": "fa", "page": 52, "level": 1}}, {"headings_1": {"content": "observations;", "page": 51, "level": 1}}], "page": 52, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "John F.S. Muwanga AUDITOR GENERAL \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "fa", "page": 52, "level": 1}}, {"headings_1": {"content": "observations;", "page": 51, "level": 1}}, [{"headings_0": {"content": "fa", "page": 52, "level": 1}}, {"headings_1": {"content": "observations;", "page": 51, "level": 1}}]], "page": 52, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "OniGina; mn", "metadata": {"headings": [{"headings_0": {"content": "OniGina; mn", "page": 52, "level": 2}}, {"headings_1": {"content": "fa", "page": 52, "level": 1}}], "page": 52, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Cc OP} \u2018", "metadata": {"headings": [{"headings_0": {"content": "Cc OP} \u2018", "page": 52, "level": 4}}, {"headings_1": {"content": "OniGina; mn", "page": 52, "level": 2}}], "page": 52, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 53, "level": 2}}, {"headings_1": {"content": "Cc OP} \u2018", "page": 52, "level": 4}}], "page": 53, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 1: Local Revenue Performance \nSource Approved budget Actual Collections Variance \nTax Revenues \nLocal Services Tax \n85,516,250 65,516,250 20,000,000 Land fees 12,840,000 8,671,000 4,169,000 \\| Business Licenses 32,800,000 27,978,500 \nOther tax revenues \\_\\_5,079,325 1,079,325 \nSub-total 136,235,575 103,245,075 32,990,500 Non-Tax Revenues \nOther Property income 0 0 0 \\| Dividends \nRent \nOther property income \ndisposal of assets \nSale of goods and services 4,500,000 1,163,000 3,337,000 \\| Administrative fees and 140,461,720 123,461,720 17,000,000 licenses \nCourt fines and Penalties \n0 \nOther fines and Penalties \n0 \nMiscellaneous Revenue 26,600,000 21,491,561 5,108,439 Sub-total 178,811,720 149,192,043 \\| Total Revenue 315,047,295 252,437,118 62,610,177 \nAppendix 2: Outputs without appropriate indicators and targets \nSN Program Budget Budget Output Output Activities \nAudit Comment Output", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 53, "level": 2}}, {"headings_1": {"content": "Cc OP} \u2018", "page": 52, "level": 4}}, [{"headings_0": {"content": "Appendices", "page": 53, "level": 2}}, {"headings_1": {"content": "Cc OP} \u2018", "page": 52, "level": 4}}], [{"headings_0": {"content": "Appendices", "page": 53, "level": 2}}, {"headings_1": {"content": "Cc OP} \u2018", "page": 52, "level": 4}}]], "page": 53, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 54, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 53, "level": 2}}], "page": 54, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Code \n01-Agro- 010015 Extension \n92,772,899 Parish Development Committee operations No indicated measure of performance in Industrialization services (Admin Costs) the work plan \n12-Human \n000006 Planning and \n166,807,787 Rehabilitation of 3 classroom and office at \\| No indicated measure of performance in Capital Budgeting Anglotok P/S the work plan", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 54, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 53, "level": 2}}, [{"headings_0": {"content": "Budget", "page": 54, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 53, "level": 2}}], [{"headings_0": {"content": "Budget", "page": 54, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 53, "level": 2}}]], "page": 54, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 54, "level": 3}}, {"headings_1": {"content": "Budget", "page": 54, "level": 3}}], "page": 54, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "services \nRehabilitation of 3 classroom block at Kachilo No indicated measure of performance in P/S the work plan \nProcurement and engraving of office No indicated measure of performance in furniture for the Education Department \n2,186,357,093 Construction of Apapai Seed Secondary \n50 \nthe work plan \nNo indicated measure of performance in the work plan \nAppendix 3: Implementation of outputs \nA) Fully implemented outputs \nNo. Program Sub-program PIAP-out Budget Focus/The Activities \nTotal No Number of Out-put matic area \nactivities in fully \nand other \nthe out-put implement capital \ned projects/pr \nactivities ograms \n12-Human Capital 02 Population Not indicated 000006 Water Drilling, casting and installation of 7 deep 7 \n6 Development Health, Safety Planning Development borehole \nand \nand Grant Rehabilitation of 4 boreholes \\| \nManagement", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 54, "level": 3}}, {"headings_1": {"content": "Budget", "page": 54, "level": 3}}, [{"headings_0": {"content": "Development", "page": 54, "level": 3}}, {"headings_1": {"content": "Budget", "page": 54, "level": 3}}], [{"headings_0": {"content": "Development", "page": 54, "level": 3}}, {"headings_1": {"content": "Budget", "page": 54, "level": 3}}], [{"headings_0": {"content": "Development", "page": 54, "level": 3}}, {"headings_1": {"content": "Budget", "page": 54, "level": 3}}], [{"headings_0": {"content": "Development", "page": 54, "level": 3}}, {"headings_1": {"content": "Budget", "page": 54, "level": 3}}]], "page": 54, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 55, "level": 3}}, {"headings_1": {"content": "Development", "page": 54, "level": 3}}], "page": 55, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 12-Human Capital 02 Population \\| Not indicated 000006 \n\u2014 services Education \n7 T 6 Rehabilitation of 3 classroom and office at \nDevelopment Health, Safety Planning grant - Anglotok P/S \n\\| and and Former SFG", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 55, "level": 3}}, {"headings_1": {"content": "Development", "page": 54, "level": 3}}, [{"headings_0": {"content": "Budgeting", "page": 55, "level": 3}}, {"headings_1": {"content": "Development", "page": 54, "level": 3}}], [{"headings_0": {"content": "Budgeting", "page": 55, "level": 3}}, {"headings_1": {"content": "Development", "page": 54, "level": 3}}]], "page": 55, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 55, "level": 3}}, {"headings_1": {"content": "Budgeting", "page": 55, "level": 3}}], "page": 55, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 55, "level": 2}}, {"headings_1": {"content": "Management", "page": 55, "level": 3}}], "page": 55, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "services \nRehabilitation of 3 classroom block at Kachilo P/S \nProcurement and engraving of office \\| \nfurniture for the Education Department \\| \\| \n3 01-Agro- 01-Institutional Not main 010015 Microscale Setting up of demonstration sites through \\| 8 \n8 Industrialization Strengthening \nExtension irrigation procurement of agricultural machinery \nand \nservices program District sensitization meetings to raise \nCoordination \nawareness on Micro-irrigation Programme for \ndistrict leadership \nAwareness creation for lower local council", "metadata": {"headings": [{"headings_0": {"content": "Budgeting", "page": 55, "level": 2}}, {"headings_1": {"content": "Management", "page": 55, "level": 3}}, [{"headings_0": {"content": "Budgeting", "page": 55, "level": 2}}, {"headings_1": {"content": "Management", "page": 55, "level": 3}}], [{"headings_0": {"content": "Budgeting", "page": 55, "level": 2}}, {"headings_1": {"content": "Management", "page": 55, "level": 3}}]], "page": 55, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "leadership", "metadata": {"headings": [{"headings_0": {"content": "leadership", "page": 55, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 55, "level": 2}}], "page": 55, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Awareness raising at the Lower Local Government (LLG) on Micro-irrigation", "metadata": {"headings": [{"headings_0": {"content": "leadership", "page": 55, "level": 2}}, {"headings_1": {"content": "Budgeting", "page": 55, "level": 2}}], "page": 55, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Programme", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 55, "level": 2}}, {"headings_1": {"content": "leadership", "page": 55, "level": 2}}], "page": 55, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Holding workshops and seminars with \nfarmers for awareness on micro-irrigation \nConducting of radio talk shows and short \nmessages for public awareness on a quaterly \nbasis \nEvents to connect farmers with input input \nsuppliers and financial institutions \nFarm visits to eligible farmers \n4 \nParish Parish Development Committee operations 8 8", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 55, "level": 2}}, {"headings_1": {"content": "leadership", "page": 55, "level": 2}}], "page": 55, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Development (Admin Costs)", "metadata": {"headings": [{"headings_0": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}, {"headings_1": {"content": "Programme", "page": 55, "level": 2}}], "page": 55, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Model (PDM) \n51 \nB) Implemented Partially outputs \nNo. Program Sub-program PIAP-Outs Budget Out- Total Out-put Total No Number of No of No of put expenditure activitie fully partially activities UGX \u2018000\u201d s in the implement implemented that were output ed activities \n1 12- Human 01- Not indicated 000006 Planning 918,817,833 7 Capital Education,Sports and Budgeting \nManagement and skills services \n2 12- Human 02-Population Not indicated 000006 Planning 118,187,000 7 Capital Health, safety and Budgeting \nManagement and Management services \n3 09-Integrated 03 Transport Not indicated Not indicated 136,119,300 Transport \nInfrastructure \nInfrastructure and Services \nAnd Services Development \nactivities \n0 \n0 Total I 11173,124133\\| 15 \n52 \nAppendix 4: Utilization of wage budget according to department. \nDepartment Name Approved Supplemen Revised Warrants Payments Unspent \\| Budget UGX. tary UGX. Budget UGX. UGX. UGX. Balance UGX. Administration 767,598,129 30,000,000 797,598,129 797,598,129 460,045,301 337,552,828 Finance 175,730,000 - 175,730,000 175,730,000 106,955,108 68,774,892 Statutory Bodies 223,495,000 - 223,495,000 223,495,000 201,141,660 22,353,340 Production 844,189,924 145,221,995 989,411,919 989,411,918 846,065,577 143,346,341 Health \n2,758,191, 228 \\| 294,600,000 3,052,791,228 3,052,791,228 1,786,965,204 1,265,826,024 Education \n5,025,918,634 898,724,278 5,924,642,912 5,924,642,912 5,307,061,167 617,581,745 Roads \n220,000,000 15,200,000 235,200,000 235,200,000 198,184,181 37,015,819", "metadata": {"headings": [{"headings_0": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}, {"headings_1": {"content": "Programme", "page": 55, "level": 2}}, [{"headings_0": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}, {"headings_1": {"content": "Programme", "page": 55, "level": 2}}], [{"headings_0": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}, {"headings_1": {"content": "Programme", "page": 55, "level": 2}}], [{"headings_0": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}, {"headings_1": {"content": "Programme", "page": 55, "level": 2}}], [{"headings_0": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}, {"headings_1": {"content": "Programme", "page": 55, "level": 2}}], [{"headings_0": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}, {"headings_1": {"content": "Programme", "page": 55, "level": 2}}], [{"headings_0": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}, {"headings_1": {"content": "Programme", "page": 55, "level": 2}}], [{"headings_0": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}, {"headings_1": {"content": "Programme", "page": 55, "level": 2}}], [{"headings_0": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}, {"headings_1": {"content": "Programme", "page": 55, "level": 2}}], [{"headings_0": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}, {"headings_1": {"content": "Programme", "page": 55, "level": 2}}], [{"headings_0": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}, {"headings_1": {"content": "Programme", "page": 55, "level": 2}}]], "page": 55, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Water", "metadata": {"headings": [{"headings_0": {"content": "| Water", "page": 57, "level": 3}}, {"headings_1": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}], "page": 57, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "50,000,000 5,000,000 55,000,000 55,000,000 48,882,716 6,117,284 Natural Resources 322,901,000 15,000,000 337,901,000 337,901,000 248,543,793 89,357,207 Community Based 113,078,000 113,078,000 113,078,000 95,454,409 17,623,591 Services \n\\| Planning \\_\\_ 100,031,000 4,000,000 104,031,000 104,031,000 52,332,755 51,698,245 \\| Internal Audit 38,124,000 - \\_38,124,000 38,124,000 6,632,493 31,491,507", "metadata": {"headings": [{"headings_0": {"content": "| Water", "page": 57, "level": 3}}, {"headings_1": {"content": "Development (Admin Costs)", "page": 55, "level": 2}}], "page": 57, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "metadata": {"headings": [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}], "page": 57, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a \nAppendix 5: Fairness in the distribution of projects \nNew dfrilled Rehabilitated Piped water Amount", "metadata": {"headings": [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}, [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}]], "page": 57, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "%age of an] Water District \nSN Sub County coverage average Variance boreholes boreholes \nallocated to the allocated to the Sub Sub County County out of the ete rate \ntotal district grant \n1 Anyara 72% 79% 7% 25,000,000 \\| - 0 25,000,000 8.20% \n2 Apapai 76% 79% 3% 25,000,000 6,700,040 0 31,700,040 10.50% 3 Bululu 68% 79% 11% 25,000,000 6,700,040 \\| 0 31,700,040 10.50% 4 Kakure 81% 79% -2% 25,000,000 6,700,040 \\| 0 31,700,040 10.50% 5 Kalaki 90% 79% -11% 8,200,000 -\\| 0 8,200,000 2.70% 6 Otuboi 96% 79% -17% 25,000,000 - 0 25,000,000 8.20% 7 Ocelakur 79% 25000000 6,700,040 0 31,700,040 10.50% 8 Ogwolo 79% - - \u201a973 118,165,973 39.00% \\| 158,200,000 26,800,160 973 303,166,133 \n54 \nAppendix 6: Approval of the project designs \nWater project Location \nActual Approval of the project Expenditure designs \nPhase 1 Construction of Abalang", "metadata": {"headings": [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}, [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}]], "page": 58, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Laying of the main transmission 118,165,973 The project designs were not piped water supply trading center line (880 meters) \nscheme for Abalang\n- of a pump house trading center in\n- of the guard house Ogwolo sub county\n- of the eco \u2014 sand toilet", "metadata": {"headings": [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}], "page": 59, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "= \napproved by Ministry of Water and Environment \nAppendix 7: Functionality of implemented Projects \nSN Facility Date of Location \nFunctional Non- Management explanation description construction functional \n1 Sitting, design July 2023 Otuboi sub county, Opilitok parish, Functional \nand construction Omadira village \nof 6 bore holes \nfitted with hand and rehabilitation of 1 bore hole \nJuly 2023 \\| \nJuly 2023 \nJuly 2023 \nJuly 2023 \nKakure sub county, Opungure parish, Functional Agule -Kalobo village \nAnyara sub county, Anyara parish, Aloet \\| Functional", "metadata": {"headings": [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}, [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}], [{"headings_0": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}, {"headings_1": {"content": "| Water", "page": 57, "level": 3}}]], "page": 59, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 60, "level": 2}}, {"headings_1": {"content": "| Trade and Industry 100,000,000 10,000,000 \u2014_ 110,000,000 110,000,000 67,144,995 42,855,005 |", "page": 57, "level": 2}}], "page": 60, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "village", "metadata": {"headings": [{"headings_0": {"content": "village", "page": 60, "level": 1}}, {"headings_1": {"content": "N/A", "page": 60, "level": 2}}], "page": 60, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Apapai sub county, Ousia parish, Ojolai Functional N/A", "metadata": {"headings": [{"headings_0": {"content": "village", "page": 60, "level": 1}}, {"headings_1": {"content": "N/A", "page": 60, "level": 2}}], "page": 60, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "village", "metadata": {"headings": [{"headings_0": {"content": "village", "page": 60, "level": 2}}, {"headings_1": {"content": "village", "page": 60, "level": 1}}], "page": 60, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ Ocelakur sub county, Ocelakur parish, Functional N/A", "metadata": {"headings": [{"headings_0": {"content": "village", "page": 60, "level": 2}}, {"headings_1": {"content": "village", "page": 60, "level": 1}}], "page": 60, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ze", "metadata": {"headings": [{"headings_0": {"content": "ze", "page": 60, "level": 3}}, {"headings_1": {"content": "village", "page": 60, "level": 2}}], "page": 60, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "July 2023 Bululu sub county, Obur parish, Functional N/A Gomelele village \nJuly 2023 Kalaki sub county, Kamuda\\_ parish, Functional N/A Ogwalagur village (Rehabilitated) \n2 Rehabilitation of 4 April 2023 Ocelakur sub county, Sangai parish, Functional N/A hand pump Sangai village \nboreholes \nApril 2023 Bululu sub county, Kibimbo parish, Functional N/A \n\\| Sangabwire village \u2014 \nApril 2023 \nKakure sub county, Kadinya parish, Aino N/A \n[Rt Functioning The cause may be linkage or A village well low water level April 2023 \nApapai sub county, Kamidakan parish, N/A \nNot Functioning The cause may be a linkage or Amotot village well low water level \n3 Phase \n1 September Abalang trading center in Ogwolo sub N/A \nConstruction of 2023 county \npiped water \nsupply scheme \n56 \nN/A. Still work in progress for phase 2 \nAppendix 8: Poor quality Materials used in implementation of the project No Water \nActual \nProjects/ facilities Expenditure \nRehabilitation of 4 hand \npump boreholes 26,800,160 \nSites with Photos (Inspection Audit Remarks \n", "metadata": {"headings": [{"headings_0": {"content": "ze", "page": 60, "level": 3}}, {"headings_1": {"content": "village", "page": 60, "level": 2}}, [{"headings_0": {"content": "ze", "page": 60, "level": 3}}, {"headings_1": {"content": "village", "page": 60, "level": 2}}], [{"headings_0": {"content": "ze", "page": 60, "level": 3}}, {"headings_1": {"content": "village", "page": 60, "level": 2}}], [{"headings_0": {"content": "ze", "page": 60, "level": 3}}, {"headings_1": {"content": "village", "page": 60, "level": 2}}], [{"headings_0": {"content": "ze", "page": 60, "level": 3}}, {"headings_1": {"content": "village", "page": 60, "level": 2}}], [{"headings_0": {"content": "ze", "page": 60, "level": 3}}, {"headings_1": {"content": "village", "page": 60, "level": 2}}], [{"headings_0": {"content": "ze", "page": 60, "level": 3}}, {"headings_1": {"content": "village", "page": 60, "level": 2}}], [{"headings_0": {"content": "ze", "page": 60, "level": 3}}, {"headings_1": {"content": "village", "page": 60, "level": 2}}]], "page": 60, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- borehole in Sangai parish Ocelakur sub county, the materials used for rehabilitation are of poor quality. \nThe pipes, rods, water tank and cylinder have rusted.", "metadata": {"headings": [{"headings_0": {"content": "ze", "page": 60, "level": 3}}, {"headings_1": {"content": "village", "page": 60, "level": 2}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ze", "page": 60, "level": 3}}, {"headings_1": {"content": "village", "page": 60, "level": 2}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- water from the borehole is salty therefore unsuitable for human", "metadata": {"headings": [{"headings_0": {"content": "ze", "page": 60, "level": 3}}, {"headings_1": {"content": "village", "page": 60, "level": 2}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "consumption", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}, {"headings_1": {"content": "ze", "page": 60, "level": 3}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}, {"headings_1": {"content": "ze", "page": 60, "level": 3}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- soak pit and not filled with hard core.", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}, {"headings_1": {"content": "ze", "page": 60, "level": 3}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}, {"headings_1": {"content": "ze", "page": 60, "level": 3}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- fence", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}, {"headings_1": {"content": "ze", "page": 60, "level": 3}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}, {"headings_1": {"content": "ze", "page": 60, "level": 3}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- borehole was rehabilitated and completed on 13/4/2023 by Ms, Wajap Holdings Limited.", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}, {"headings_1": {"content": "ze", "page": 60, "level": 3}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "57", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}, {"headings_1": {"content": "ze", "page": 60, "level": 3}}], "page": 61, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Appendix 9: Payments not certified by the Internal Auditor \nSN Invoice Description \nEFT / Payment Distribution Budget Line Charged Account Name Remark Number Check Date Amount \nNumber \n1 13EDU- Payment for rehabilitation 6427433 28/06/2023 12,719,534 01-002-120100-8450006010- ADAKINGO Not certified by JUN-2023 of block in Angoltok P/s \n1383-000006-0000-08-228001 COMPANY LIMITED Internal Auditor \n2 13EDU- Payment for rehabilitation 6427433 28/06/2023 2,289,516 01-002-120100-8450006010- ADAKINGO Not certified by JUN-2023 of block in Angoltok P/s \n1383-000006-0000-08-228001 COMPANY LIMITED Internal Auditor \n3 12EDU- Retention for rehabilitation 6440231 28/06/2023 2,917,446 01-002-120100-8450006010- OMINYA \nNot certified by JUN-2023 of Kachilo p/s \n1383-000006-0000-08-228001 ENTERPRISES Internal Auditor LIMITED \n4 12EDU- Retention for rehabilitation 6440231 28/06/2023 453,140 01-002-120100-8450006010- OMINYA \nNot certified by JUN-2023 of Kachilo p/s \n1383-000006-0000-08-228001 ENTERPRISES Internal Auditor LIMITED \n5 10EDU- Payment fo supply of 6438766 28/06/2023 12,714,264 01-002-120100-8450006010- BASHAM \nNot certified by JUN-2023 furniture \n1383-000006-0000-08-228001 ASSOCIATES(U) Internal Auditor LIMITED \n6 10EDU- Payment fo supply of 6438766 28/06/2023 2,288,568 01-002-120100-8450006010- BASHAM \nNot certified by JUN-2023 furniture \n1383-000006-0000-08-228001 ASSOCIATES(U) Internal Auditor LIMITED \n7 12EDU- Payment for work done in 4678547 30/03/2023 7,431,437 01-002-120100-8450006010- ADAKINGO Not certified by MAR-2023 Kachilo p/s as per \n1383-000006-0000-08-228001 COMPANY LIMITED Internal Auditor certificate \n8 12EDU- Payment for work done in 4678547 30/03/2023 41,285,760 01-002-120100-8450006010- ADAKINGO \nNot certified by MAR-2023 Kachilo p/s as per \n1383-000006-0000-08-228001 COMPANY LIMITED Internal Auditor certificate \n9 O1EDUC- Payment for rehabilitation 4280291 16/03/2023 9,969,918 01-002-120100-8450006010- OMINYA \nNot certified by MAR-2023 of a 3 classroom block in \n1383-000006-0000-08-228001 ENTERPRISES Internal Auditor Kachilo P/S LIMITED 10 OLEDUC- Payment for rehabilitation 4280291 16/03/2023 \\| 55,388,434 01-002-120100-8450006010- OMINYA \nNot certified MAR-2023 of a 3 classroom block in \n1383-000006-0000-08-228001 ENTERPRISES Internal Auditor Kachilo P/S LIMITED TOTAL", "metadata": {"headings": [{"headings_0": {"content": "consumption", "page": 61, "level": 2}}, {"headings_1": {"content": "ze", "page": 60, "level": 3}}], "page": 62, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "147,058,017", "metadata": {"headings": [{"headings_0": {"content": "147,058,017", "page": 62, "level": 3}}, {"headings_1": {"content": "consumption", "page": 61, "level": 2}}], "page": 62, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "58 \nAppendix 10:\\_Late disbursement of funds to PDM SACCOs \nSN Date of release \nNo. of PDM SACCOs paid on the date \nAmount paid on the date \n1 02/12/2022 34 \u2014 850,000,000 \\| 2 \\| 19/04/2023 29 725,000,000 \n3 25/04/2023 \\| 5 \\| 125,000,000 \n4 22/06/2023 34 + 1,175,000,000 ee 5 \\| 29/06/2023 24 \nTotal 123 3,400,000,000 \\| \n59 \nAppendix 11: Delayed/Low disbursement of Parish Revolving Fund (PRF \nVote Parish PDM SACCO Name \nTotal PRF Name Name received (2021/2022 &", "metadata": {"headings": [{"headings_0": {"content": "147,058,017", "page": 62, "level": 3}}, {"headings_1": {"content": "consumption", "page": 61, "level": 2}}, [{"headings_0": {"content": "147,058,017", "page": 62, "level": 3}}, {"headings_1": {"content": "consumption", "page": 61, "level": 2}}], [{"headings_0": {"content": "147,058,017", "page": 62, "level": 3}}, {"headings_1": {"content": "consumption", "page": 61, "level": 2}}], [{"headings_0": {"content": "147,058,017", "page": 62, "level": 3}}, {"headings_1": {"content": "consumption", "page": 61, "level": 2}}], [{"headings_0": {"content": "147,058,017", "page": 62, "level": 3}}, {"headings_1": {"content": "consumption", "page": 61, "level": 2}}], [{"headings_0": {"content": "147,058,017", "page": 62, "level": 3}}, {"headings_1": {"content": "consumption", "page": 61, "level": 2}}], [{"headings_0": {"content": "147,058,017", "page": 62, "level": 3}}, {"headings_1": {"content": "consumption", "page": 61, "level": 2}}], [{"headings_0": {"content": "147,058,017", "page": 62, "level": 3}}, {"headings_1": {"content": "consumption", "page": 61, "level": 2}}], [{"headings_0": {"content": "147,058,017", "page": 62, "level": 3}}, {"headings_1": {"content": "consumption", "page": 61, "level": 2}}], [{"headings_0": {"content": "147,058,017", "page": 62, "level": 3}}, {"headings_1": {"content": "consumption", "page": 61, "level": 2}}]], "page": 62, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2022/2023)", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 64, "level": 2}}, {"headings_1": {"content": "147,058,017", "page": 62, "level": 3}}], "page": 64, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I I CLE \\| B/A \nKalaki Opiltok Opiltok Otuboi Pdm Sacco \nDLG \nKalaki Amoru Amoru Otuboi Pdm Sacco DLG \n3 Kalaki Lwala Lwala Otuboi Pdm Sacco DLG \nKadie Otuboi Pdm Sacco DLG \nKaberkole Otuboi Pdm Sacco DLG", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 64, "level": 2}}, {"headings_1": {"content": "147,058,017", "page": 62, "level": 3}}, [{"headings_0": {"content": "2022/2023)", "page": 64, "level": 2}}, {"headings_1": {"content": "147,058,017", "page": 62, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 64, "level": 2}}, {"headings_1": {"content": "147,058,017", "page": 62, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 64, "level": 2}}, {"headings_1": {"content": "147,058,017", "page": 62, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 64, "level": 2}}, {"headings_1": {"content": "147,058,017", "page": 62, "level": 3}}]], "page": 64, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "u Kalaki", "metadata": {"headings": [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}], "page": 64, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Eyenga Ward Kalaki Town Council Pdm DLG Sacco \nObule Ward Kalaki Town Council Pdm DLG Sacco \nfore Jose Okweje Ward Kalaki Town Council Pdm DLG Sacco \nKalaki Dokdwong Dokdwong Ward Kalaki Town Council DLG Ward Pdm Sacco \nKalaki Central Ward Central Ward Kalaki Town Council Pdm DLG Sacco", "metadata": {"headings": [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}, [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}], [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}], [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}], [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}]], "page": 64, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "107,105,909 108,000,000 100.8 Delayed/Low disbursement of PRF. The funds were released at the end of the financial year \n107,105,909 107,900,000 100.7 Delayed/Low disbursement of PRF. The funds were released at the end of the financial year \n107,105,909 108,000,000 100.8 Delayed/Low disbursement of PRF. The funds were released at the end of the financial year \nDelayed/Low disbursement of PRF. The funds were released at the end of the financial year \nDelayed/Low disbursement of PRF. The funds were released at the end of the financial year \nDelayed/Low disbursement of PRF. The funds were released at the end of the financial year \n9.8 \nDelayed/Low disbursement of PRF. The funds were released at the end of the financial year", "metadata": {"headings": [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}], "page": 64, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9. Delayed/Low disbursement of PRF. The funds were released at the end of the financial year \n107,105,909 107,100,000 100.0 Delayed/Low disbursement of PRF. The funds were released at the end of the financial year \n107,105,909 107,800,000 100.6 Delayed/Low disbursement of PRF. The funds were released at the end of the financial year", "metadata": {"headings": [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}], "page": 64, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- \n60 \nAppendix 12: Transfer of PRF to un-licensed SACCOs \nVote Parish Name Name of SACCO \nIs the SACCO registered Remarks Name under Microfinance Institutions money lenders \nact 2016? (Yes/No) \nKalaki DLG Opiltok Opiltok Otuboi Pdm Sacco \nNo \nKalaki DLG Amoru Amoru Otuboi Pdm Sacco \nNo", "metadata": {"headings": [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}, [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}], [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}], [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}], [{"headings_0": {"content": "u Kalaki", "page": 64, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 64, "level": 2}}]], "page": 64, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "he", "metadata": {"headings": [{"headings_0": {"content": "he", "page": 65, "level": 3}}, {"headings_1": {"content": "u Kalaki", "page": 64, "level": 1}}], "page": 65, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kalaki DLG Lwala Lwala Otuboi Pdm Sacco \nKalaki DLG Kadie Kadie Otuboi Pdm Sacco \nNo \nKalaki DLG Kaberkole Kaberkole Otuboi Pdm Sacco \nNo \nKalaki DLG Eyenga Ward Eyenga Ward Kalaki Town Council Pdm No Sacco \nKalaki DLG Obule Ward Obule Ward Kalaki Town Council Pdm No Sacco \nKalaki DLG Okweje Ward Okweje Ward Kalaki Town Council Pdm No Sacco \nKalaki DLG Dokdwong Dokdwong Ward Kalaki Town Council Pdm No Ward Sacco", "metadata": {"headings": [{"headings_0": {"content": "he", "page": 65, "level": 3}}, {"headings_1": {"content": "u Kalaki", "page": 64, "level": 1}}, [{"headings_0": {"content": "he", "page": 65, "level": 3}}, {"headings_1": {"content": "u Kalaki", "page": 64, "level": 1}}], [{"headings_0": {"content": "he", "page": 65, "level": 3}}, {"headings_1": {"content": "u Kalaki", "page": 64, "level": 1}}], [{"headings_0": {"content": "he", "page": 65, "level": 3}}, {"headings_1": {"content": "u Kalaki", "page": 64, "level": 1}}], [{"headings_0": {"content": "he", "page": 65, "level": 3}}, {"headings_1": {"content": "u Kalaki", "page": 64, "level": 1}}], [{"headings_0": {"content": "he", "page": 65, "level": 3}}, {"headings_1": {"content": "u Kalaki", "page": 64, "level": 1}}]], "page": 65, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Kalaki", "metadata": {"headings": [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}, {"headings_1": {"content": "he", "page": 65, "level": 3}}], "page": 65, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG Central Ward Central Ward Kalaki Town Council Pdm No Sacco \n61 \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016 \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016 \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016 \nThe SACCO is not registered under Microfinance \\| Institutions money lenders act 2016 \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016 \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016 \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016 \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016. \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016 \nThe SACCO is not registered under Microfinance Institutions money lenders act 2016 \nAppendix 13: Failure to select and implement prioritized /flagship \nprojects \nSN. \\| Vote 41 Parish Name of SACCO List of flagship projects Are the flagship projects How many \nNumber of How many of \\| How many of ] Name Name", "metadata": {"headings": [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}, {"headings_1": {"content": "he", "page": 65, "level": 3}}, [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}, {"headings_1": {"content": "he", "page": 65, "level": 3}}], [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}, {"headings_1": {"content": "he", "page": 65, "level": 3}}], [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}, {"headings_1": {"content": "he", "page": 65, "level": 3}}], [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}, {"headings_1": {"content": "he", "page": 65, "level": 3}}], [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}, {"headings_1": {"content": "he", "page": 65, "level": 3}}], [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}, {"headings_1": {"content": "he", "page": 65, "level": 3}}], [{"headings_0": {"content": "Kalaki", "page": 65, "level": 5}}, {"headings_1": {"content": "he", "page": 65, "level": 3}}]], "page": 65, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "per SACCO", "metadata": {"headings": [{"headings_0": {"content": "per SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "Kalaki", "page": 65, "level": 5}}], "page": 66, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "consistent with the enterprises are PDM the enterprises the farming priority commodities implementing enterprises are farming enterprises are selected by the LG? flagship projects \nenterprises from the priority \n", "metadata": {"headings": [{"headings_0": {"content": "per SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "Kalaki", "page": 65, "level": 5}}, [{"headings_0": {"content": "per SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "Kalaki", "page": 65, "level": 5}}]], "page": 66, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kalaki DLG Opiltok Opiltok Otuboi 1 Goat rearing, 1 Sunflower No Pdm Sacco \ngrowing, 1 Green Grams, 1 Sheep rearing, 1 Soya Beans \\| \ngrowing \n2s Kalaki DLG Amoru Amoru Otuboi Pdm 1 Soya bean growing, 1 Goat No Sacco \nrearing, 1 Maize growing, 1 Sunflower growing, 1 Sheep rearing, 1 Cassava growing, \n1 Piggery\n2. Kalaki DLG Lwala Lwala Otuboi Pdm 1 Sunflower growing, 1 No Sacco Sheep rearing, 1 Goat rearing, 1 Groundnuts growing, 1 Soya growing, 1 Piggery, 1 Maize growing\n3. Kalaki DLG Kadie Kadie Otuboi Pdm 1 Sheep rearing, 1 Goats No Sacco rearing, 1 Groundnuts growing, 1 Poultry keeping, 1 Piggery, 1 Sunflower growing, 1 Green Gram, 1 Soya growing\n4. Kalaki DLG Kaberkol Kaberkole Otuboi 1 Soya Bean growing, 1 No e Pdm Sacco Sheep rearing, 1 Goat rearing, 1 Piggery, 1 Cattle \n\\|", "metadata": {"headings": [{"headings_0": {"content": "per SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "Kalaki", "page": 65, "level": 5}}], "page": 66, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "rearing, 1 Sunflower growing, 1 Green Gram", "metadata": {"headings": [{"headings_0": {"content": "per SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "Kalaki", "page": 65, "level": 5}}], "page": 66, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "6. Kalaki DLG Eyenga \\| Eyenga Ward Goat rearing, Goat fattening, No Ward Kalaki Town Sheep rearing, Sunflower Council Pdm Sacco growing, Piggery, Cattle rearing\n7. Kalaki DLG Obule Obule Ward Kalaki 3 Sheep rearing, 2 Cassava No Ward \nTown Council Pdm growing, 3 Goat rearing, 2 Sacco Cattle rearing,", "metadata": {"headings": [{"headings_0": {"content": "per SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "Kalaki", "page": 65, "level": 5}}], "page": 66, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "8. Kalaki DLG Okweje Okweje Ward 1 Sheep rearing, 1 Poultry No \nWard Kalaki Town \nrearing, 1 Sheep buying and \nCouncil Pdm Sacco selling, 1 Maize growing, 2 a", "metadata": {"headings": [{"headings_0": {"content": "per SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "Kalaki", "page": 65, "level": 5}}], "page": 66, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "per SACCO", "page": 66, "level": 3}}, {"headings_1": {"content": "Kalaki", "page": 65, "level": 5}}], "page": 66, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Rack Dokawo", "metadata": {"headings": [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], "page": 66, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Goat rearing, 1 Piggery \n9, DLG Dokdwong Ward 3 Goat rearing, 2 Sheep No ng Ward Kalaki Town rearing, 2 Sunflower Council Pdm Sacco \n62 \ncommodity list 5 11 3 0 \n7 11 3 3 7 7 4 2 8 18 4 1 \n7 14 3 2 \n11 11 1 3 8 10 2 4 7 J 1 2 \n\\| 9 9 2 2 \n7 \ngrowing, 1 Piggery, 1 Cattle rearing \nKalaki DLG Central Ward 1 Goat rearing, 1 Piggery, 1 No Ward Kalaki Town Sheep rearing, 1 Cattle \\| \nCouncil Pdm Sacco rearing, 1 Soya Bean rowing \n5 5 1 \n74 103 24 21 \n63 \nAppendix 14: Irregularities in PRF loan disbursements \nSN. Vote Name Parish Name Name of SACCO Name of PRF beneficiary Loan Amount Loan Amount as Remarks as per \nper household SACCO \nevidence records", "metadata": {"headings": [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}, [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}], [{"headings_0": {"content": "Rack Dokawo", "page": 66, "level": 1}}, {"headings_1": {"content": "per SACCO", "page": 66, "level": 3}}]], "page": 66, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "provided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 68, "level": 2}}, {"headings_1": {"content": "Rack Dokawo", "page": 66, "level": 1}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Kalaki DLG Opiltok \nOpiltok Otuboi Atango Melda (Green Gram) 1,000,000 \n(interview notes) \n985,000 Under payment of PRF Pdm Sacco funds Ekanyu Emma (Sunflower", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 68, "level": 2}}, {"headings_1": {"content": "Rack Dokawo", "page": 66, "level": 1}}, [{"headings_0": {"content": "provided", "page": 68, "level": 2}}, {"headings_1": {"content": "Rack Dokawo", "page": 66, "level": 1}}]], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 68, "level": 2}}, {"headings_1": {"content": "provided", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "985,000 Under payment of PRF growing \\_\\_ funds 2 Kalaki DLG Amoru Amoru Otuboi Etiau David (Maize growing) 1,000,000 \n985,000 Under payment of PRF Pdm Sacco funds \n3 Kalaki DLG Lwala \n4 Kalaki DLG Kadie \nAmuso Estha (Sunflower", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 68, "level": 2}}, {"headings_1": {"content": "provided", "page": 68, "level": 2}}, [{"headings_0": {"content": "1,000,000", "page": 68, "level": 2}}, {"headings_1": {"content": "provided", "page": 68, "level": 2}}], [{"headings_0": {"content": "1,000,000", "page": 68, "level": 2}}, {"headings_1": {"content": "provided", "page": 68, "level": 2}}], [{"headings_0": {"content": "1,000,000", "page": 68, "level": 2}}, {"headings_1": {"content": "provided", "page": 68, "level": 2}}]], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "rowing)", "metadata": {"headings": [{"headings_0": {"content": "rowing)", "page": 68, "level": 1}}, {"headings_1": {"content": "1,000,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Lwala Otuboi Pdm Ecuru Michael (Sheeping", "metadata": {"headings": [{"headings_0": {"content": "rowing)", "page": 68, "level": 1}}, {"headings_1": {"content": "1,000,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500,000", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 68, "level": 2}}, {"headings_1": {"content": "rowing)", "page": 68, "level": 1}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "485,000 Under payment of PRF funds \n400,000 380,000 Under payment of PRF Sacco rearing) funds Ocile Simon (Sunflower", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 68, "level": 2}}, {"headings_1": {"content": "rowing)", "page": 68, "level": 1}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500,000", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 68, "level": 2}}, {"headings_1": {"content": "500,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "485,000 Under payment of PRF growing) \\_\\_ funds Kadie Otuboi Pdm Amito Florence (Groundnuts) \nSacco \nOlobo Patrick (Sheep", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 68, "level": 2}}, {"headings_1": {"content": "500,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "rearing)", "metadata": {"headings": [{"headings_0": {"content": "rearing)", "page": 68, "level": 2}}, {"headings_1": {"content": "500,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "300,000 280,000 Under payment of PRF funds", "metadata": {"headings": [{"headings_0": {"content": "rearing)", "page": 68, "level": 2}}, {"headings_1": {"content": "500,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "200,000", "metadata": {"headings": [{"headings_0": {"content": "200,000", "page": 68, "level": 2}}, {"headings_1": {"content": "rearing)", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "180,000 Under payment of PRF funds \n5 Kalaki DLG Kaberkole Kaberkole Otuboi Agaro Jane (Green Gram)", "metadata": {"headings": [{"headings_0": {"content": "200,000", "page": 68, "level": 2}}, {"headings_1": {"content": "rearing)", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "300,000", "metadata": {"headings": [{"headings_0": {"content": "300,000", "page": 68, "level": 2}}, {"headings_1": {"content": "200,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "280,000 Under payment of PRF Pdm Sacco funds I Asubu Martine (Goat", "metadata": {"headings": [{"headings_0": {"content": "300,000", "page": 68, "level": 2}}, {"headings_1": {"content": "200,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "700,000", "metadata": {"headings": [{"headings_0": {"content": "700,000", "page": 68, "level": 2}}, {"headings_1": {"content": "300,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "680,000 Under payment of PRF funds \nKalaki DLG Eyenga Ward Eyenga Ward", "metadata": {"headings": [{"headings_0": {"content": "700,000", "page": 68, "level": 2}}, {"headings_1": {"content": "300,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 68, "level": 2}}, {"headings_1": {"content": "700,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "985,000 Under payment of PRF Kalaki Town funds Council Pdm Okera David (Goat", "metadata": {"headings": [{"headings_0": {"content": "1,000,000", "page": 68, "level": 2}}, {"headings_1": {"content": "700,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "450,000", "metadata": {"headings": [{"headings_0": {"content": "450,000", "page": 68, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "400,000 Under payment of PRF Sacco Fattening) funds \n7 Kalaki DLG Obule Ward Obule Ward Kalaki Olobo Isreal (Cassava Town Council Pdm growin", "metadata": {"headings": [{"headings_0": {"content": "450,000", "page": 68, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 68, "level": 2}}, [{"headings_0": {"content": "450,000", "page": 68, "level": 2}}, {"headings_1": {"content": "1,000,000", "page": 68, "level": 2}}]], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500,000", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 68, "level": 2}}, {"headings_1": {"content": "450,000", "page": 68, "level": 2}}], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "485,000 Under payment of PRF funds \nSacco Agiro Lucy (Sheep rearing) 300,000 285,000 Under payment of PRF funds \n64 \n8 Kalaki DLG Okweje Ward Okweje Ward Adino Margret (Sheep buy", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 68, "level": 2}}, {"headings_1": {"content": "450,000", "page": 68, "level": 2}}, [{"headings_0": {"content": "500,000", "page": 68, "level": 2}}, {"headings_1": {"content": "450,000", "page": 68, "level": 2}}], [{"headings_0": {"content": "500,000", "page": 68, "level": 2}}, {"headings_1": {"content": "450,000", "page": 68, "level": 2}}]], "page": 68, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500,000", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 68, "level": 2}}], "page": 69, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "485,000 Under payment of PRF Kalaki Town and sell funds Council Pdm Edayu Charles (Piggery)", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 68, "level": 2}}], "page": 69, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500,000", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 69, "level": 2}}], "page": 69, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sacco \n9 Kalaki DLG Dokdwong Dokdwong Ward Pi Abiro Florence (Sheep", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 69, "level": 2}}, [{"headings_0": {"content": "500,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 69, "level": 2}}]], "page": 69, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "500,000", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 69, "level": 2}}], "page": 69, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ward Kalaki Town \nCouncil Pdm Oiba Joseph (Piggery)", "metadata": {"headings": [{"headings_0": {"content": "500,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 69, "level": 2}}, [{"headings_0": {"content": "500,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 69, "level": 2}}]], "page": 69, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "700,000", "metadata": {"headings": [{"headings_0": {"content": "700,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 69, "level": 2}}], "page": 69, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Sacco \n10 Kalaki DLG Central Ward Central Ward Opio Samuel (Sheep rearing) 1,000,000 \n485,000 Under payment of PRF funds \n485,000 Under payment of PRF funds \nEr payment of PRF funds \n985,000 Under payment of PRF Kalaki Town funds Council Pdm Ekilu Nicholas (Goat rearing) 300,000 \nSacco", "metadata": {"headings": [{"headings_0": {"content": "700,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 69, "level": 2}}, [{"headings_0": {"content": "700,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "700,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "700,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 69, "level": 2}}], [{"headings_0": {"content": "700,000", "page": 69, "level": 2}}, {"headings_1": {"content": "500,000", "page": 69, "level": 2}}]], "page": 69, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "11,650,000", "metadata": {"headings": [{"headings_0": {"content": "11,650,000", "page": 69, "level": 2}}, {"headings_1": {"content": "700,000", "page": 69, "level": 2}}], "page": 69, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "65 \n280,000 Under payment of PRF funds", "metadata": {"headings": [{"headings_0": {"content": "11,650,000", "page": 69, "level": 2}}, {"headings_1": {"content": "700,000", "page": 69, "level": 2}}, [{"headings_0": {"content": "11,650,000", "page": 69, "level": 2}}, {"headings_1": {"content": "700,000", "page": 69, "level": 2}}]], "page": 69, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "11,285,000", "metadata": {"headings": [{"headings_0": {"content": "11,285,000", "page": 69, "level": 2}}, {"headings_1": {"content": "11,650,000", "page": 69, "level": 2}}], "page": 69, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 15: Irreqularities in project implementation \n[ SN. Vote Parish Name of Name of Loan Lan \\| Project Status ofthe Name Name SACCO PRF Amount Amount as funded project (Take beneficiary as per per \npictures and make SACCO household interview notes to records evidence be signed by", "metadata": {"headings": [{"headings_0": {"content": "11,285,000", "page": 69, "level": 2}}, {"headings_1": {"content": "11,650,000", "page": 69, "level": 2}}, [{"headings_0": {"content": "11,285,000", "page": 69, "level": 2}}, {"headings_1": {"content": "11,650,000", "page": 69, "level": 2}}]], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "provided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 70, "level": 2}}, {"headings_1": {"content": "11,285,000", "page": 69, "level": 2}}], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "beneficiaries)", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries)", "page": 70, "level": 2}}, {"headings_1": {"content": "provided", "page": 70, "level": 2}}], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "(Interview", "metadata": {"headings": [{"headings_0": {"content": "(Interview", "page": 70, "level": 2}}, {"headings_1": {"content": "beneficiaries)", "page": 70, "level": 2}}], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "notes \nRemarks \\|", "metadata": {"headings": [{"headings_0": {"content": "(Interview", "page": 70, "level": 2}}, {"headings_1": {"content": "beneficiaries)", "page": 70, "level": 2}}, [{"headings_0": {"content": "(Interview", "page": 70, "level": 2}}, {"headings_1": {"content": "beneficiaries)", "page": 70, "level": 2}}]], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 70, "level": 2}}, {"headings_1": {"content": "(Interview", "page": 70, "level": 2}}], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Response", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 70, "level": 2}}, {"headings_1": {"content": "Management", "page": 70, "level": 2}}], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Kalaki Opiltok Opiltok Atango 1,000,000 985,000 Green \nDifferent \nThe money was DLG Otuboi Melda Gram project being released and", "metadata": {"headings": [{"headings_0": {"content": "Response", "page": 70, "level": 2}}, {"headings_1": {"content": "Management", "page": 70, "level": 2}}], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Pdm Sacco", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 70, "level": 9}}, {"headings_1": {"content": "Response", "page": 70, "level": 2}}], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "implemented. disbursed late yet it was off season \nfor ama green gram Bought 1 cow @", "metadata": {"headings": [{"headings_0": {"content": "Pdm Sacco", "page": 70, "level": 9}}, {"headings_1": {"content": "Response", "page": 70, "level": 2}}, [{"headings_0": {"content": "Pdm Sacco", "page": 70, "level": 9}}, {"headings_1": {"content": "Response", "page": 70, "level": 2}}]], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "growing", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 70, "level": 2}}, {"headings_1": {"content": "Pdm Sacco", "page": 70, "level": 9}}], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "885,000 and 1 pig @", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 70, "level": 2}}, {"headings_1": {"content": "Pdm Sacco", "page": 70, "level": 9}}], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "100,000", "metadata": {"headings": [{"headings_0": {"content": "100,000", "page": 70, "level": 2}}, {"headings_1": {"content": "growing", "page": 70, "level": 2}}], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Changed because it \nEkanyu 1,000,000 985,000 Sunflow \nwas off season to \nDifferent \nThe money was Emma er project being released and growing implemented. disbursed late yet it was off season \nfor : sea ee", "metadata": {"headings": [{"headings_0": {"content": "100,000", "page": 70, "level": 2}}, {"headings_1": {"content": "growing", "page": 70, "level": 2}}, [{"headings_0": {"content": "100,000", "page": 70, "level": 2}}, {"headings_1": {"content": "growing", "page": 70, "level": 2}}], [{"headings_0": {"content": "100,000", "page": 70, "level": 2}}, {"headings_1": {"content": "growing", "page": 70, "level": 2}}], [{"headings_0": {"content": "100,000", "page": 70, "level": 2}}, {"headings_1": {"content": "growing", "page": 70, "level": 2}}], [{"headings_0": {"content": "100,000", "page": 70, "level": 2}}, {"headings_1": {"content": "growing", "page": 70, "level": 2}}]], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "aise", "metadata": {"headings": [{"headings_0": {"content": "aise", "page": 70, "level": 5}}, {"headings_1": {"content": "100,000", "page": 70, "level": 2}}], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Topped up and bought 1 bull @ 1,100,000. \ngrowing \nChanged because it \nwas off season for \nrowing sunflower \nKalaki Amoru Amoru Etiau David 1,000,000 985,000 Maize \nDifferent \nThe money was DLG Otuboi growing project being released and Pdm Sacco \nimplemented. disbursed late yet it was off season \nfor \n66 \nBought 1 cow @ \nmaize", "metadata": {"headings": [{"headings_0": {"content": "aise", "page": 70, "level": 5}}, {"headings_1": {"content": "100,000", "page": 70, "level": 2}}, [{"headings_0": {"content": "aise", "page": 70, "level": 5}}, {"headings_1": {"content": "100,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "aise", "page": 70, "level": 5}}, {"headings_1": {"content": "100,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "aise", "page": 70, "level": 5}}, {"headings_1": {"content": "100,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "aise", "page": 70, "level": 5}}, {"headings_1": {"content": "100,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "aise", "page": 70, "level": 5}}, {"headings_1": {"content": "100,000", "page": 70, "level": 2}}], [{"headings_0": {"content": "aise", "page": 70, "level": 5}}, {"headings_1": {"content": "100,000", "page": 70, "level": 2}}]], "page": 70, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "growing", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "aise", "page": 70, "level": 5}}], "page": 71, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "750,000 and the balance \nbought medicine to treat the", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "aise", "page": 70, "level": 5}}], "page": 71, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "cow", "metadata": {"headings": [{"headings_0": {"content": "cow", "page": 71, "level": 11}}, {"headings_1": {"content": "growing", "page": 71, "level": 2}}], "page": 71, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Changed because it \nAmuso Estha 500,000 485,000 Sunflow \nwas off season for \nDifferent \nThe money was er project being released and growing implemented. disbursed late yet it was off season \nfor sunflower", "metadata": {"headings": [{"headings_0": {"content": "cow", "page": 71, "level": 11}}, {"headings_1": {"content": "growing", "page": 71, "level": 2}}, [{"headings_0": {"content": "cow", "page": 71, "level": 11}}, {"headings_1": {"content": "growing", "page": 71, "level": 2}}], [{"headings_0": {"content": "cow", "page": 71, "level": 11}}, {"headings_1": {"content": "growing", "page": 71, "level": 2}}], [{"headings_0": {"content": "cow", "page": 71, "level": 11}}, {"headings_1": {"content": "growing", "page": 71, "level": 2}}], [{"headings_0": {"content": "cow", "page": 71, "level": 11}}, {"headings_1": {"content": "growing", "page": 71, "level": 2}}]], "page": 71, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "growing", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "cow", "page": 71, "level": 11}}], "page": 71, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bought 1 cow \nChanged because it \nLwala Lwala Ocile u Simon 500,000 485,000 Sunflow \nwas off season for \ngrowin UTC \nDifferent \nThe money was : \nOtuboi er project being released and Pdm Sacco \ngrowing implemented. disbursed late yet it was off season \nfor = 3 sunflower Topped up and bought \ngrowing 1 bull @ 700,000 \nChanged because it \nwas off season for \nKadie Kadie Amito 300,000 280,000 Groundn \nrowing sunflower \nPlanned \nThe money was Otuboi Florence uts project released and Pdm Sacco \ngrowing partially disbursed late implemented yet it was off season \nfor \n67", "metadata": {"headings": [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "cow", "page": 71, "level": 11}}, [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "cow", "page": 71, "level": 11}}], [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "cow", "page": 71, "level": 11}}], [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "cow", "page": 71, "level": 11}}], [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "cow", "page": 71, "level": 11}}], [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "cow", "page": 71, "level": 11}}], [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "cow", "page": 71, "level": 11}}], [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "cow", "page": 71, "level": 11}}], [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "cow", "page": 71, "level": 11}}], [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "cow", "page": 71, "level": 11}}], [{"headings_0": {"content": "growing", "page": 71, "level": 2}}, {"headings_1": {"content": "cow", "page": 71, "level": 11}}]], "page": 71, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "groundnuts growing", "metadata": {"headings": [{"headings_0": {"content": "groundnuts growing", "page": 72, "level": 2}}, {"headings_1": {"content": "growing", "page": 71, "level": 2}}], "page": 72, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ESS 7 Bought 1 sheep and 1", "metadata": {"headings": [{"headings_0": {"content": "groundnuts growing", "page": 72, "level": 2}}, {"headings_1": {"content": "growing", "page": 71, "level": 2}}], "page": 72, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "pig.", "metadata": {"headings": [{"headings_0": {"content": "pig.", "page": 72, "level": 2}}, {"headings_1": {"content": "groundnuts growing", "page": 72, "level": 2}}], "page": 72, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Bought ground nuts \nseeds for next season \nOlobo 200,000 180,000 Sheep ee \nDifferent The price of Patrick rearing project being sheep was implemented. higherb than that of the goats \nBought 1 goat which \nhas produce twins \nKalaki Kaberkol Kaberkole Agaro Jane 300,000 280,000 Green Seve aeons Different Her priority DLG e Otuboi \nGram Ae project being changed Pdm Sacco implemented. \nBought 1 goat which has produced Planted sim sim and soya beans and was", "metadata": {"headings": [{"headings_0": {"content": "pig.", "page": 72, "level": 2}}, {"headings_1": {"content": "groundnuts growing", "page": 72, "level": 2}}, [{"headings_0": {"content": "pig.", "page": 72, "level": 2}}, {"headings_1": {"content": "groundnuts growing", "page": 72, "level": 2}}], [{"headings_0": {"content": "pig.", "page": 72, "level": 2}}, {"headings_1": {"content": "groundnuts growing", "page": 72, "level": 2}}]], "page": 72, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "harvesting", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 72, "level": 1}}, {"headings_1": {"content": "pig.", "page": 72, "level": 2}}], "page": 72, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "68", "metadata": {"headings": [{"headings_0": {"content": "harvesting", "page": 72, "level": 1}}, {"headings_1": {"content": "pig.", "page": 72, "level": 2}}], "page": 72, "document_name": "Kalaki District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file