diff --git "a/reports/chunks/Budaka District Local Government Report od the Auditor General, 2023.chunks.json" "b/reports/chunks/Budaka District Local Government Report od the Auditor General, 2023.chunks.json" --- "a/reports/chunks/Budaka District Local Government Report od the Auditor General, 2023.chunks.json" +++ "b/reports/chunks/Budaka District Local Government Report od the Auditor General, 2023.chunks.json" @@ -1 +1 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF BUDAKA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORY Ginar,", "metadata": {"headings": [{"headings_0": {"content": "ORY Ginar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORY Ginar,", "page": 1, "level": 2}}], "page": 1, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORY Ginar,", "page": 1, "level": 2}}, [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORY Ginar,", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORY Ginar,", "page": 1, "level": 2}}]], "page": 1, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Te", "metadata": {"headings": [{"headings_0": {"content": "Te", "page": 2, "level": 6}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], "page": 2, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "ii \nENTE IS SRE EEE", "metadata": {"headings": [{"headings_0": {"content": "Te", "page": 2, "level": 6}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}, [{"headings_0": {"content": "Te", "page": 2, "level": 6}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}]], "page": 2, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Fees", "metadata": {"headings": [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], "page": 2, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "iii \ncomers orton cennce aanoreoRERORIROSe ERCP NNRRe eee aA \nEEN \ni \nares teeter cer a tease \nBASIS FOR. OPINION sss \n1 \ncserssnsssssatonscanterncenosnearenane nenencesenseananunsnanecnisorasian nenn nungen anna nn anne \nKEY AUIDDT MATTERS \n1 \nnamen \n1.0 \nIMPLEMENTATION OF THE APPROVED BUDGET sissscssistscssstcssvecssscsncesacensnnacsnroasonnansonannoncers 1 \n2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL ...........cccccccccsescecesescstssseeseseeeees 12 \nEPP ue beat Med \\| la) \n15 \nmares eens aera eRe \n3.0 UNBECSWERERFRLP AND UWER FUNDS \n15 \neen", "metadata": {"headings": [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}, [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}], [{"headings_0": {"content": "Fees", "page": 2, "level": 2}}, {"headings_1": {"content": "Te", "page": 2, "level": 6}}]], "page": 2, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "SINE", "metadata": {"headings": [{"headings_0": {"content": "SINE", "page": 2, "level": 3}}, {"headings_1": {"content": "Fees", "page": 2, "level": 2}}], "page": 2, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "16 \nET EEE EEE 4.0 IMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS).....16 4.1DISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT (DWSSCG)16 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program ......20 4.3 EDUCATION DEVELOPMENT GRANT ..........ccccccccssescccscssssecenececscsssesessenesesecessteteteteeeateeeseenss 25 \n44 MIERO SCALE IRRIGA TION \n30 \nsan sinestscasacasianvnans.aneionsnannonennanencenaxunnannnanennnanenmcansniannsen 4.5 DISCRETIONARY DEVELOPMENT EQUALIZATION GRANT (DDEG)............eesee. 33 \n4.6 \nReview Of Budaka District Health Centre IV operations .........uuseeeeeeneeeeenennnn 36 \nErERIER ERDE een 40 Ee \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............en 40 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .........u...0.0... 40 \nGINER REPORTINS RESPONSIELLTTTES \n41 \nnennen \nDO IMPLEMENTATION\u2019OF THE PARISH DEVELOPMENT MODEL \n41 \n..unsmneeanes ne", "metadata": {"headings": [{"headings_0": {"content": "SINE", "page": 2, "level": 3}}, {"headings_1": {"content": "Fees", "page": 2, "level": 2}}, [{"headings_0": {"content": "SINE", "page": 2, "level": 3}}, {"headings_1": {"content": "Fees", "page": 2, "level": 2}}], [{"headings_0": {"content": "SINE", "page": 2, "level": 3}}, {"headings_1": {"content": "Fees", "page": 2, "level": 2}}], 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"document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 2, "level": 2}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "r \u2014 onym 1 Meaning \\_ \nSoa \ngga \nlg enc \n\\| \n\\| DLG \\| District Local Government \n'GoU Government of Uganda \\| HCMS \\| Human Capital Management System \n(ICT \\| Information and Communication", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 2, "level": 2}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Technology a", "metadata": {"headings": 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\nof Supreme Alidivinsttitions se ee. \\| \nJ LGFAM \u201cLocal Government \nFinancial Accounting Manual, 2007 \u2014\\_ : \\\\ and", "metadata": {"headings": [{"headings_0": {"content": "ndPayrollsystem", "page": 3, "level": 2}}, {"headings_1": {"content": "| IPPS \u2014", "page": 3, "level": 4}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "| LGFAR | Government Financial and | 2007 Da", "metadata": {"headings": [{"headings_0": {"content": "| LGFAR | Government Financial and | 2007 Da", "page": 3, "level": 3}}, {"headings_1": {"content": "ndPayrollsystem", "page": 3, "level": 2}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Local Accounting Manual, Authority", "metadata": {"headings": [{"headings_0": {"content": "| LGFAR | Government Financial and | 2007 Da", "page": 3, "level": 3}}, {"headings_1": {"content": "ndPayrollsystem", "page": 3, "level": 2}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "|LGPPDA | Local Government Public Procurement", "metadata": {"headings": [{"headings_0": {"content": "|LGPPDA | Local Government Public Procurement", "page": 3, "level": 3}}, {"headings_1": {"content": "| LGFAR | Government Financial and | 2007 Da", "page": 3, "level": 3}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "and Disposal |", "metadata": {"headings": [{"headings_0": {"content": "and Disposal |", "page": 3, "level": 2}}, {"headings_1": {"content": "|LGPPDA | Local Government Public Procurement", "page": 3, "level": 3}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\\| LUG Lower Local Governments \na", "metadata": {"headings": [{"headings_0": {"content": "and Disposal |", "page": 3, "level": 2}}, {"headings_1": {"content": "|LGPPDA | Local Government Public Procurement", "page": 3, "level": 3}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tiocal Revenue HF", "metadata": {"headings": [{"headings_0": {"content": "Tiocal Revenue HF", "page": 3, "level": 2}}, {"headings_1": {"content": "and Disposal |", "page": 3, "level": 2}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "IR", "metadata": {"headings": [{"headings_0": {"content": "IR", "page": 3, "level": 3}}, {"headings_1": {"content": "Tiocal Revenue HF", "page": 3, "level": 2}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 \nTTTRR \noe \n\\| MDAs Ministries,", 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Consults Africa nn OO", "page": 3, "level": 3}}]], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PPDA | Public Procurement & E Disposal of Public Assets. i :", "metadata": {"headings": [{"headings_0": {"content": "| PPDA | Public Procurement & E Disposal of Public Assets. i :", "page": 3, "level": 3}}, {"headings_1": {"content": "PDMS rl Payroll Deduction Management \u201aSystem a aa", "page": 3, "level": 2}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "| PPDA | Public Procurement & E Disposal of Public Assets. i :", "page": 3, "level": 3}}, {"headings_1": {"content": "PDMS rl Payroll Deduction Management \u201aSystem a aa", "page": 3, "level": 2}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "| PS/ST", "metadata": {"headings": [{"headings_0": {"content": "| PS/ST", "page": 3, "level": 4}}, {"headings_1": {"content": "| PPDA | Public Procurement & E Disposal of Public Assets. i :", "page": 3, "level": 3}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "permanent Secretary / Secretary to Treasury = / \nTSA ree Treasury \u2018Single Account \naT RT RL. \n\\| TSSA \\| \\| Sub Single Account", "metadata": {"headings": [{"headings_0": {"content": "| PS/ST", "page": 3, "level": 4}}, {"headings_1": {"content": "| PPDA | Public Procurement & E Disposal of Public Assets. i :", "page": 3, "level": 3}}, [{"headings_0": {"content": "| PS/ST", "page": 3, "level": 4}}, {"headings_1": {"content": "| PPDA | Public Procurement & E Disposal of Public Assets. i :", "page": 3, "level": 3}}]], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Treasury /", "metadata": {"headings": [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "i \n: \n. \n", "metadata": {"headings": [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}, [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}]], "page": 3, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF BUDAKA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}], "page": 4, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Budaka District Local Government, which comprise the Statement of Financial Position as at 30 June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Budaka District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}, [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}]], "page": 4, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of Budaka District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Budaka District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.45,400,125,347 out of which UGX.44,593,916,148 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}, [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, {"headings_1": {"content": "| PS/ST", "page": 3, "level": 4}}]], "page": 4, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "| Treasury /", "page": 3, "level": 4}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "SN Details Budget Warrants % funding UGX \\| UGX \n\\|", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "| Treasury /", "page": 3, "level": 4}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Recurrent (Wage) 28,043,420,130 27,324,359,087 97 \\|", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "| Treasury /", "page": 3, "level": 4}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": " \n\\| \n\\_\\_ \n\\_2 Recurrent (Non-wage) \\_\\_12,504,190,282 nd \n\\| \\_\\_12,591,338,438 \\|", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "| Treasury /", "page": 3, "level": 4}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "| Treasury /", "page": 3, "level": 4}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "| Treasury /", "page": 3, "level": 4}}]], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "metadata": {"headings": [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\\|.\" \n\\| \\_Total 45, 400,125,347 44,593,916,148 98 \\| \nOut of the total warrants of UGX.44,593,916,148, I reviewed the utilisation of warrants worth UGX.23,938,280,013 (55%) as summarised in the table below; \nSN Details \n\\| Actual \\| Cumulative Cumulati \\| \n\\| \\| \n\\| \nexpenditure Actual ve % out \\| \\| \n(UGX) expenditure \\| oftotal \\| \\| \\| \\| \\| warrants 151% Wage expenditure(including 19,858,134,828 \\| 19,858,134,828 83% pension and gratuity) N \n\\_\\_\\_\\_\\_ \n\\| \nNR \nNAL EA ice", "metadata": {"headings": [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "| 2. | PDM expenditure audited | 76,043,043 | 19,934,177,871 83%", "metadata": {"headings": [{"headings_0": {"content": "| 2. | PDM expenditure audited | 76,043,043 | 19,934,177,871 83%", "page": 5, "level": 3}}, {"headings_1": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "| 2. | PDM expenditure audited | 76,043,043 | 19,934,177,871 83%", "page": 5, "level": 3}}, {"headings_1": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Education grant \\| 391,612,302 \\_20,325,790,173 85% \\|", "metadata": {"headings": [{"headings_0": {"content": "| 2. | PDM expenditure audited | 76,043,043 | 19,934,177,871 83%", "page": 5, "level": 3}}, {"headings_1": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "| 2. | PDM expenditure audited | 76,043,043 | 19,934,177,871 83%", "page": 5, "level": 3}}, {"headings_1": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Micro-Scale irrigation projects 275,170,131 | 20,600,960,304 | 86%", "metadata": {"headings": [{"headings_0": {"content": "4. Micro-Scale irrigation projects 275,170,131 | 20,600,960,304 | 86%", "page": 5, "level": 3}}, {"headings_1": {"content": "| 2. | PDM expenditure audited | 76,043,043 | 19,934,177,871 83%", "page": 5, "level": 3}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\\|", "metadata": {"headings": [{"headings_0": {"content": "4. Micro-Scale irrigation projects 275,170,131 | 20,600,960,304 | 86%", "page": 5, "level": 3}}, {"headings_1": {"content": "| 2. | PDM expenditure audited | 76,043,043 | 19,934,177,871 83%", "page": 5, "level": 3}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "is R\u00dcGIETKINE m aussen | 1227726/800, 100, ode", "metadata": {"headings": [{"headings_0": {"content": "is R\u00dcGIETKINE m aussen | 1227726/800, 100, ode", "page": 5, "level": 4}}, {"headings_1": {"content": "4. Micro-Scale irrigation projects 275,170,131 | 20,600,960,304 | 86%", "page": 5, "level": 3}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "es \n2", "metadata": {"headings": [{"headings_0": {"content": "is R\u00dcGIETKINE m aussen | 1227726/800, 100, ode", "page": 5, "level": 4}}, {"headings_1": {"content": "4. Micro-Scale irrigation projects 275,170,131 | 20,600,960,304 | 86%", "page": 5, "level": 3}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "metadata": {"headings": [{"headings_0": {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "page": 5, "level": 3}}, {"headings_1": {"content": "is R\u00dcGIETKINE m aussen | 1227726/800, 100, ode", "page": 5, "level": 4}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "page": 5, "level": 3}}, {"headings_1": {"content": "is R\u00dcGIETKINE m aussen | 1227726/800, 100, ode", "page": 5, "level": 4}}, [{"headings_0": {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "page": 5, "level": 3}}, {"headings_1": {"content": "is R\u00dcGIETKINE m aussen | 1227726/800, 100, ode", "page": 5, "level": 4}}]], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Outputs/activities under budget \\| 781,965,487 23,938,280,013 100% \n[ \nperformance review (URF and \\| \nDDEG projects) \n\\| \nella) ihe \nTotal of the utilized \\| 23,938,280,013 \\| \n\\| \\| \\_Warrants audited \\| \\| \\| \\| \\_", "metadata": {"headings": [{"headings_0": {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "page": 5, "level": 3}}, {"headings_1": {"content": "is R\u00dcGIETKINE m aussen | 1227726/800, 100, ode", "page": 5, "level": 4}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "No Observation Recommendation notes meee \u00ab \nUGX.207,701,528 had been collected representing 82% performance. should ensure that all The summary is in the table below and the details are in appendix 1. \nthe budgeted revenue is", "metadata": {"headings": [{"headings_0": {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "page": 5, "level": 3}}, {"headings_1": {"content": "is R\u00dcGIETKINE m aussen | 1227726/800, 100, ode", "page": 5, "level": 4}}, [{"headings_0": {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "page": 5, "level": 3}}, {"headings_1": {"content": "is R\u00dcGIETKINE m aussen | 1227726/800, 100, ode", "page": 5, "level": 4}}]], "page": 6, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "adequately", "metadata": {"headings": [{"headings_0": {"content": "adequately", "page": 6, "level": 1}}, {"headings_1": {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "page": 5, "level": 3}}], "page": 6, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "No Source Approved Actual Variance collected. budget Collections (UGX)", "metadata": {"headings": [{"headings_0": {"content": "adequately", "page": 6, "level": 1}}, {"headings_1": {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "page": 5, "level": 3}}], "page": 6, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 6}}, {"headings_1": {"content": "adequately", "page": 6, "level": 1}}], "page": 6, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Tax Revenues 160,684,000 130,368,528 30,315,472 Non-Tax \nRevenues 94,086,000 77,333,000 16,753,000 Total \nRevenue 254,770,000 207,701,528 47,068,472 \nThe DLG collected revenue from Local service tax, land fees, business license and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. \nOverall, Budaka District under collected local revenue which denied the entity resources for implementation of the following planned activities. Refer to appendix 2. \nNo Purpose of Budget Amount the \nun- \nimplemented \nactivities \n1 Inspection Monitoring Ensure 17,068,472 and of compliance \nMonitoring government with contract \nprograms terms and \nconditions so as \nto achieve \nCompliance Payment for 30,000,000 and sitting implementation Enforcement allowance of government \nServices for programs and councillors mobilization of \nmasses. \nTotal Ts 47,068,472 Source: \nThe under collection of local revenue was attributed to the following; \ne Inadequate assessment and collection of revenue by the District management \nThe Officer that the did undertake \nObservation \u2018\\| Recommendation Programme Approved Warrants % funding \nbudget (UGX) \nAgro- 8,648,596,584 8,459,596,583 98 \nIndustrialization \nNatural Resources, 754,826,892 707,126,892 94 \nEnvironment \nPrivate Sector 64,992,594 55,971,589 86", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 6}}, {"headings_1": {"content": "adequately", "page": 6, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 6, "level": 6}}, {"headings_1": {"content": "adequately", "page": 6, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 6}}, {"headings_1": {"content": "adequately", "page": 6, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 6}}, {"headings_1": {"content": "adequately", "page": 6, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 6}}, {"headings_1": {"content": "adequately", "page": 6, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 6}}, {"headings_1": {"content": "adequately", "page": 6, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 6}}, {"headings_1": {"content": "adequately", "page": 6, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 6}}, {"headings_1": {"content": "adequately", "page": 6, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 6}}, {"headings_1": {"content": "adequately", "page": 6, "level": 1}}]], "page": 6, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 7, "level": 6}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 6}}], "page": 7, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Integrated 798,394,696 733,771,239 92 Transport \nInfrastructure \nDigital 76,043,043 76,043,043 100 Transformation \nHuman Capital 26,431,811,087 26,090,473,428 99 Development \nPublic Sector 4,819,351,436 4,778,086,664 99 Transformation \n\\| \nCommunity 26 337,303 172,876,592 76 Mobilization and \nMind-set \nGovernance and 1,956,978,321 1,926,517,127 98", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 7, "level": 6}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 6}}], "page": 7, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Security", "metadata": {"headings": [{"headings_0": {"content": "Security", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 7, "level": 6}}], "page": 7, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 7, "level": 2}}, {"headings_1": {"content": "Security", "page": 7, "level": 6}}], "page": 7, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Development Plan 1,622,893,391 1,593,452,991 98 Implementation \nTotal 8,648,596,584 8,459,596,583 98% \nThe UGX.806,209,199 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nProgramme Amount not Activities not Purpose of the warranted implemented unimplemented", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 7, "level": 2}}, {"headings_1": {"content": "Security", "page": 7, "level": 6}}, [{"headings_0": {"content": "_|", "page": 7, "level": 2}}, {"headings_1": {"content": "Security", "page": 7, "level": 6}}], [{"headings_0": {"content": "_|", "page": 7, "level": 2}}, {"headings_1": {"content": "Security", "page": 7, "level": 6}}]], "page": 7, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 7, "level": 3}}, {"headings_1": {"content": "_|", "page": 7, "level": 2}}], "page": 7, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "a DEE", "metadata": {"headings": [{"headings_0": {"content": "a DEE", "page": 11, "level": 4}}, {"headings_1": {"content": "(UGX)", "page": 7, "level": 3}}], "page": 11, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Bu", "metadata": {"headings": [{"headings_0": {"content": "Bu", "page": 11, "level": 2}}, {"headings_1": {"content": "a DEE", "page": 11, "level": 4}}], "page": 11, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "quantified outputs u fully quantified", "metadata": {"headings": [{"headings_0": {"content": "Bu", "page": 11, "level": 2}}, {"headings_1": {"content": "a DEE", "page": 11, "level": 4}}], "page": 11, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 11, "level": 3}}, {"headings_1": {"content": "Bu", "page": 11, "level": 2}}], "page": 11, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "% \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that the Program Based Budgeting system (PBS) does not have all performance indicators fully developed yet. Furthermore, it was revealed that this concern has been raised in several engagements with Ministry of Finance, Planning and Economic Development (MoFPED) and National Planning Authority (NPA). \nImplementation of outputs \n. \nI assessed the implementation of ten (10) outputs with twenty-Nine (29) The Accounting Officer activities worth UGX.4,668,011,000 and noted that; \nshould ensure timely implementation of e Nine (09) outputs with twenty-five (25) activities and expenditure government projects.. worth UGX. 4,339,962,000 were fully implemented. \ne One (01) outputs with four (4) activities worth UGX.328,049,000 \nwere partially implemented. Out of the Four (04) activities, the \nentity fully implemented three activities and one was not", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 11, "level": 3}}, {"headings_1": {"content": "Bu", "page": 11, "level": 2}}, [{"headings_0": {"content": "ee", "page": 11, "level": 3}}, {"headings_1": {"content": "Bu", "page": 11, "level": 2}}], [{"headings_0": {"content": "ee", "page": 11, "level": 3}}, {"headings_1": {"content": "Bu", "page": 11, "level": 2}}], [{"headings_0": {"content": "ee", "page": 11, "level": 3}}, {"headings_1": {"content": "Bu", "page": 11, "level": 2}}], [{"headings_0": {"content": "ee", "page": 11, "level": 3}}, {"headings_1": {"content": "Bu", "page": 11, "level": 2}}]], "page": 11, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}], "page": 11, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Table showing performance indicators and targets Categor \nNoof No.of Noof No of Expenditure yof \nactivit Activit activi activiti Amount (UGX) \nObservation. \nRecommendation ----- \n--- \nservices to the beneficiary communities were not attained. For example, the District did not implement the following planned activities. Construction of pit latrines at Budaka FHP Primary school \ne \nConstruction of pit latrines at Nalubembe Primary School e \ne Construction of pit latrines at Nansanga Primary School , \ne Construction of pit latrines at Kerekerene Primary school , \nRefer to Appendix 2 for details \nThe Accounting Officer explained that this was due to the shift in the priority list that was caused by the urgent demand of paying off the balance owed for the land where Kamonkoli Seed School is being constructed as well as payment of desks that had been under estimated. It was further revealed that the District has subsequently planned to construct these latrines in the current FY 2023-2024. \ndad \nDelivery of Services from Implemented Activities \nI undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nI made the following observations: \n1.7.1 under \nI sampled one (1) out of 5(five) activities with a total expenditure of UGX.46,752,55. The significant findings are provided in the table below; \nProgra Activity Sourc Total Pictorial Summary Audit Manageme details \\|e of expenditur evidence of conclusio nt funds e (UGX) findings n Response", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}, [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 11, "level": 3}}, {"headings_1": {"content": "ee", "page": 11, "level": 3}}]], "page": 11, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Time,", "metadata": {"headings": [{"headings_0": {"content": "(Time,", "page": 12, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 11, "level": 3}}], "page": 12, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 12, "level": 6}}, {"headings_1": {"content": "(Time,", "page": 12, "level": 3}}], "page": 12, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 6}}], "page": 12, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Cost and \nFunction \nIntegra Routine 29,467,550 Sections Managemen ted mechani \nDistrict of the t explained Trans zed \nPlanned to road had that the \nport maintena \nimplement overgrown District shall Infrastr nce \n8.1ikm but bushes continue \nucture (Kodiri- \ni\\| worked that had liaising with on \nAnd Kadenge \nlikms at not been URF and \nProgra Activity \\| Sourc\u2019: Total Pictorial \u201cSummary Audit Manageme mme details e of expenditur evidence of conclusio nt funds e (UGX) findings n Response", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 6}}, [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 6}}], [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 6}}], [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 6}}], [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 6}}], [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 6}}], [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 6}}], [{"headings_0": {"content": "Quantity,", "page": 12, "level": 3}}, {"headings_1": {"content": "Quality,", "page": 12, "level": 6}}]], "page": 12, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Time,", "metadata": {"headings": [{"headings_0": {"content": "(Time,", "page": 13, "level": 3}}, {"headings_1": {"content": "Quantity,", "page": 12, "level": 3}}], "page": 13, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Quality,", "metadata": {"headings": [{"headings_0": {"content": "Quality,", "page": 13, "level": 6}}, {"headings_1": {"content": "(Time,", "page": 13, "level": 3}}], "page": 13, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Quantity,", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 13, "level": 6}}, {"headings_1": {"content": "Quality,", "page": 13, "level": 6}}], "page": 13, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Cost and \nFunction \nalit \nparts of URF and the road ministry of works and In the transport swampy for \narea \nadditional where the funding. culverts \nhad been \ninstalled \nthe \novergrown \nbushes \nhad \ncovered \nup the \nhead walls \nand it was \nno easy to \ntell were \nthe edges \nof the stop \nwhich \ncould lead \nto \naccidents \nThe", "metadata": {"headings": [{"headings_0": {"content": "Quantity,", "page": 13, "level": 6}}, {"headings_1": {"content": "Quality,", "page": 13, "level": 6}}, [{"headings_0": {"content": "Quantity,", "page": 13, "level": 6}}, {"headings_1": {"content": "Quality,", "page": 13, "level": 6}}], [{"headings_0": {"content": "Quantity,", "page": 13, "level": 6}}, {"headings_1": {"content": "Quality,", "page": 13, "level": 6}}]], "page": 13, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "drainage", "metadata": {"headings": [{"headings_0": {"content": "drainage", "page": 13, "level": 6}}, {"headings_1": {"content": "Quantity,", "page": 13, "level": 6}}], "page": 13, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "channels were not well \ndefined \nI advised the Accounting Officer to engage URF for adequate funding for proper \nFocus Key Observation Key ~ area", "metadata": {"headings": [{"headings_0": {"content": "drainage", "page": 13, "level": 6}}, {"headings_1": {"content": "Quantity,", "page": 13, "level": 6}}, [{"headings_0": {"content": "drainage", "page": 13, "level": 6}}, {"headings_1": {"content": "Quantity,", "page": 13, "level": 6}}], [{"headings_0": {"content": "drainage", "page": 13, "level": 6}}, {"headings_1": {"content": "Quantity,", "page": 13, "level": 6}}]], "page": 13, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 1}}, {"headings_1": {"content": "drainage", "page": 13, "level": 6}}], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Education \na) Construction of 2-classroom block at grant - St. Kalori Kodiri PS", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 14, "level": 1}}, {"headings_1": {"content": "drainage", "page": 13, "level": 6}}], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Formerly", "metadata": {"headings": [{"headings_0": {"content": "Formerly", "page": 14, "level": 6}}, {"headings_1": {"content": "recommendation(s)", "page": 14, "level": 1}}], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "e Works were fully executed and the SFG \nfacility is under a defect liability period \ne Monitoring was done and reports were availed for audit \nb) Procure and supply school desks 1,460 Three seater desks were supplied e \nMicro scale Micro-scale irrigation activities for the 4 \nirrigation pilot sites \nThe Accounting Officer This was the first year of implementation so should ensure that the all funds were spent on complementary minor plumbing works services. Vouchers, reports and other should be fitted by the documents were examined for accountability. contractor during the Three Demo sites were inspected to confirm defect liability period existence of the projects and functionality of before payment of the the irrigation system. Systems were final retention operational except for one site were minor \nlumbing works need to be corrected \n3 UGIFT \na) Construction of Mugiti Seed School", "metadata": {"headings": [{"headings_0": {"content": "Formerly", "page": 14, "level": 6}}, {"headings_1": {"content": "recommendation(s)", "page": 14, "level": 1}}, [{"headings_0": {"content": "Formerly", "page": 14, "level": 6}}, {"headings_1": {"content": "recommendation(s)", "page": 14, "level": 1}}], [{"headings_0": {"content": "Formerly", "page": 14, "level": 6}}, {"headings_1": {"content": "recommendation(s)", "page": 14, "level": 1}}], [{"headings_0": {"content": "Formerly", "page": 14, "level": 6}}, {"headings_1": {"content": "recommendation(s)", "page": 14, "level": 1}}]], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Infrastructu", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructu", "page": 14, "level": 3}}, {"headings_1": {"content": "Formerly", "page": 14, "level": 6}}], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Inspection was done and works were still The Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "(Infrastructu", "page": 14, "level": 3}}, {"headings_1": {"content": "Formerly", "page": 14, "level": 6}}], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "re)", "metadata": {"headings": [{"headings_0": {"content": "re)", "page": 14, "level": 3}}, {"headings_1": {"content": "(Infrastructu", "page": 14, "level": 3}}], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "ongoing; details are shown below. \nshould assess the remaining works vs b) Construction of Nansanga Seed unpaid retention and School engage another Inspection was done and works were still contractor to complete ongoing; details are shown below. \nthe unfinished works. \nc) Construction of Kamonkoli Seed", "metadata": {"headings": [{"headings_0": {"content": "re)", "page": 14, "level": 3}}, {"headings_1": {"content": "(Infrastructu", "page": 14, "level": 3}}, [{"headings_0": {"content": "re)", "page": 14, "level": 3}}, {"headings_1": {"content": "(Infrastructu", "page": 14, "level": 3}}]], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "(completion)", "metadata": {"headings": [{"headings_0": {"content": "(completion)", "page": 14, "level": 6}}, {"headings_1": {"content": "re)", "page": 14, "level": 3}}], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Inspection was done and works were still ongoing; details are shown below. \nWater a) Phased\\_\\_construction of Solar-", "metadata": {"headings": [{"headings_0": {"content": "(completion)", "page": 14, "level": 6}}, {"headings_1": {"content": "re)", "page": 14, "level": 3}}, [{"headings_0": {"content": "(completion)", "page": 14, "level": 6}}, {"headings_1": {"content": "re)", "page": 14, "level": 3}}]], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "developmen", "metadata": {"headings": [{"headings_0": {"content": "developmen", "page": 14, "level": 1}}, {"headings_1": {"content": "(completion)", "page": 14, "level": 6}}], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "powered piped water supply system t grant in Tademeri sub-county (UgIFT)", "metadata": {"headings": [{"headings_0": {"content": "developmen", "page": 14, "level": 1}}, {"headings_1": {"content": "(completion)", "page": 14, "level": 6}}], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Piped", "metadata": {"headings": [{"headings_0": {"content": "(Piped", "page": 14, "level": 3}}, {"headings_1": {"content": "developmen", "page": 14, "level": 1}}], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that works were fully executed water, and \nand the facility is under a defect liability Rural water period \nand \nNo. Focus Key Observation nn nun Key area", "metadata": {"headings": [{"headings_0": {"content": "(Piped", "page": 14, "level": 3}}, {"headings_1": {"content": "developmen", "page": 14, "level": 1}}, [{"headings_0": {"content": "(Piped", "page": 14, "level": 3}}, {"headings_1": {"content": "developmen", "page": 14, "level": 1}}]], "page": 14, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 15, "level": 1}}, {"headings_1": {"content": "(Piped", "page": 14, "level": 3}}], "page": 15, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "u \nb) Rehabilitation of boreholes in: Lassi- Kaitangole-Iki-Iki Tc, \\_Namuseru- Lupda-Naboa, Naluli, Lwama- Nawoja, Naboa-Naboa, Jami\\_\\_Ps, Katira \nWorks were fully executed and the facilities are under defect liability period. \nc) Construction of 4-Stance climate resilient\\_ public VIP in Kasuleta- Kakule \nWorks were fully executed and the facility is under a defect liability period. \n2.0 \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nBudaka DLG had a wage budget of UGX. 28,043,420,130 out of which UGX.19,858,134,828 was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 15, "level": 1}}, {"headings_1": {"content": "(Piped", "page": 14, "level": 3}}, [{"headings_0": {"content": "recommendation(s)", "page": 15, "level": 1}}, {"headings_1": {"content": "(Piped", "page": 14, "level": 3}}], [{"headings_0": {"content": "recommendation(s)", "page": 15, "level": 1}}, {"headings_1": {"content": "(Piped", "page": 14, "level": 3}}], [{"headings_0": {"content": "recommendation(s)", "page": 15, "level": 1}}, {"headings_1": {"content": "(Piped", "page": 14, "level": 3}}], [{"headings_0": {"content": "recommendation(s)", "page": 15, "level": 1}}, {"headings_1": {"content": "(Piped", "page": 14, "level": 3}}], [{"headings_0": {"content": "recommendation(s)", "page": 15, "level": 1}}, {"headings_1": {"content": "(Piped", "page": 14, "level": 3}}], [{"headings_0": {"content": "recommendation(s)", "page": 15, "level": 1}}, {"headings_1": {"content": "(Piped", "page": 14, "level": 3}}]], "page": 15, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "[Ne_|", "metadata": {"headings": [{"headings_0": {"content": "[Ne_|", "page": 15, "level": 3}}, {"headings_1": {"content": "recommendation(s)", "page": 15, "level": 1}}], "page": 15, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "_____L_\u2014_\u2014", "metadata": {"headings": [{"headings_0": {"content": "_____L_\u2014_\u2014", "page": 15, "level": 3}}, {"headings_1": {"content": "[Ne_|", "page": 15, "level": 3}}], "page": 15, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Otsservation \nUtilization of the Wage Budget \nThe District had an approved wage budget of UGX. The Accounting and obtained", "metadata": {"headings": [{"headings_0": {"content": "_____L_\u2014_\u2014", "page": 15, "level": 3}}, {"headings_1": {"content": "[Ne_|", "page": 15, "level": 3}}, [{"headings_0": {"content": "_____L_\u2014_\u2014", "page": 15, "level": 3}}, {"headings_1": {"content": "[Ne_|", "page": 15, "level": 3}}]], "page": 15, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- --\\|- Observation \nRecommendation the end of the financial year (May 2023) which was too late \nconduct the process within the time limits therefore leading to \nunder absorption of funds. \n5 \nValidation of employees on the entity payroll \nThe District had 1,731 employees on the IPPS payrol of which The", "metadata": {"headings": [{"headings_0": {"content": "_____L_\u2014_\u2014", "page": 15, "level": 3}}, {"headings_1": {"content": "[Ne_|", "page": 15, "level": 3}}], "page": 16, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "_____L_\u2014_\u2014", "page": 15, "level": 3}}, {"headings_1": {"content": "[Ne_|", "page": 15, "level": 3}}], "page": 16, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 6}}, {"headings_1": {"content": "_____L_\u2014_\u2014", "page": 15, "level": 3}}], "page": 16, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "1,328 (76.7%) were fully verified, 366 (21.1%) partially verified, Officer \nshould and 37 (2.1%) did not show up. \nroutinely maintain an updated payroll In addition, I observed that all individuals had accessed the payroll ensuring \nthat by end of June, 2023. Therefore, they were no employees prompt adjustments captured as new records in my determination of the District wage are made for any bill. \nnew staff as well as deletion \nof The summary of the validation exercise is shown in the table employees \nwho", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 16, "level": 6}}, {"headings_1": {"content": "_____L_\u2014_\u2014", "page": 15, "level": 3}}], "page": 16, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 16, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 6}}], "page": 16, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "have ceased to be Details \nNo. of Annual base personnel of the Individual (UGX) District. \ns \nNumber of staff as per the payroll 1,731 20,012,061,920 The Accounting (June 2023) Officer should N Validated as follows; \nengage \nthe Total number of staff verified 1,328 15,881,373,228 \n(complete/fully verified) (A). concerned Service Partially verified(individuals whose 366 3,947,916,456 Commissions and information availed at the physical \nobtain minute verification did not fulfil all the \nextracts within requirements) (B) appropriate time \\| Not verified (appeared for 0 \nvalidation but not verified) (C) \nThe total number of individuals who 37 \ndid not appear for headcount (no- \n\\| shows) (D) (Accounted for and not \naccounted for) \n0 frame for the validation of the 182,772,236 employees by Ministry of Public Service. \nSubtotal (A+B+C+D)=E 1,731 20,012,061,920 \nEmployees who appeared for head 0 \n0 \ncount but were not on payroll-New \nrecords (F) Lo \nOverall total covered (E+F)\\*\\* 1,731 20,012,061,920 \nThe following observations were made; \na) Out of 1,328 (76.7%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) 366 (21.1%) employees appeared for headcount were \n[No ~ Observation", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 16, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 6}}, [{"headings_0": {"content": "below;", "page": 16, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 6}}], [{"headings_0": {"content": "below;", "page": 16, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 6}}], [{"headings_0": {"content": "below;", "page": 16, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 6}}], [{"headings_0": {"content": "below;", "page": 16, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 6}}], [{"headings_0": {"content": "below;", "page": 16, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 6}}], [{"headings_0": {"content": "below;", "page": 16, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 6}}], [{"headings_0": {"content": "below;", "page": 16, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 16, "level": 6}}]], "page": 16, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation~", "metadata": {"headings": [{"headings_0": {"content": "Recommendation~", "page": 17, "level": 5}}, {"headings_1": {"content": "below;", "page": 16, "level": 6}}], "page": 17, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\\| due to: death, dismissal, abscondment, retirement, \ntransfer of service, and those who are known to the \nAccounting Officer but failed to appear for validation \nwithout justification. \nii. A total of UGX.65,983,272 was paid as salary to 5 \nemployees in question after exit and this is considered a \nfinancial loss to Government. \nI further noted that no individuals were paid n the last four years, were not accounted for and these were omitted from the validated payroll. \ne) No individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. Therefore, no new individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nFailure to provide all the pre-requisite documentation cast doubt on the eligibility of staff and the regularity of their appointment into service. \nThe Accounting officer explained that management had tried to access minutes for the affected staff from all agencies but were limited by time and the number of appointing agencies namely Public Service Commission and all DSC Minutes in the country. Furthermore, the Accounting Officer confirmed that these staff missed the validation exercise due to different reasons and gave A. an explanation for each of these staff. \n2.3 Inconsistencies in Employee Details \nA total of 678 employees on the payroll had inconsistencies in The", "metadata": {"headings": [{"headings_0": {"content": "Recommendation~", "page": 17, "level": 5}}, {"headings_1": {"content": "below;", "page": 16, "level": 6}}, [{"headings_0": {"content": "Recommendation~", "page": 17, "level": 5}}, {"headings_1": {"content": "below;", "page": 16, "level": 6}}], [{"headings_0": {"content": "Recommendation~", "page": 17, "level": 5}}, {"headings_1": {"content": "below;", "page": 16, "level": 6}}], [{"headings_0": {"content": "Recommendation~", "page": 17, "level": 5}}, {"headings_1": {"content": "below;", "page": 16, "level": 6}}], [{"headings_0": {"content": "Recommendation~", "page": 17, "level": 5}}, {"headings_1": {"content": "below;", "page": 16, "level": 6}}]], "page": 17, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 17, "level": 6}}, {"headings_1": {"content": "Recommendation~", "page": 17, "level": 5}}], "page": 17, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "their dates of birth, captured in the payroll and data captured by Officer \nshould NIRA on the National IDs. The information is critical in the engage the affected identification of an individual. \nstaff and ensure that employee Inconsistent information undermines the integrity of the District\u2019s records are duly records and may complicate the employee service history and updated \nand retirement procedures. Where the errors in dates of birth increase brought to the the length of service, it may lead to the irregular extension of attention of the employee service. \nMinistry of Public Service within a Inconsistent information undermines the integrity of the District's specified timeline records and may complicate the employee service history and for", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 17, "level": 6}}, {"headings_1": {"content": "Recommendation~", "page": 17, "level": 5}}], "page": 17, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "appropriate", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 17, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 6}}], "page": 17, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Observation \nee \n- UGX.2,701,734 in the period under review leading to arrears.", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 17, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 17, "level": 6}}], "page": 18, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "accurately", "metadata": {"headings": [{"headings_0": {"content": "accurately", "page": 18, "level": 6}}, {"headings_1": {"content": "appropriate", "page": 17, "level": 6}}], "page": 18, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "computed and b) Over-remittance of UGX.477,457,787 and under-remittance of promptly paid as per UGX.13,887,209 of statutory deductions were made by the the payroll register. entity during the period. \nBesides, the amounts \nover c) Over-remittance of UGX.22,809,914 and under-remittance of remitted should be UGX.2,104,343 of non-statutory deductions were made by the followed up with a entity during the period. \nview of recovery. \nOver-remittance constrains resources allocated to pay the wage bill while under-remittance creates obligations to the District that could result in fines and penalties. Furthermore, over-remittance creates avenues for siphoning funds through the creation of fictitious suppliers/ beneficiaries in the system. \nThe Accounting Officer promised to start budgeting for the incremental rises in employees\u2019 salaries going forward. Furthermore, The Accounting Officer did not respond to the observations regarding over and under remittances of statutory and non-statutory deductions. \nDelayed deletion of employees from the payroll \nI noted that there were no instances of delayed deletion of staff who had either been retired, transferred, absconded or died. \nReview of the DLG Staff Establishment \nReview of the establishment revealed; \ni. Out of 406 approved positions, a total of 290 positions The", "metadata": {"headings": [{"headings_0": {"content": "accurately", "page": 18, "level": 6}}, {"headings_1": {"content": "appropriate", "page": 17, "level": 6}}, [{"headings_0": {"content": "accurately", "page": 18, "level": 6}}, {"headings_1": {"content": "appropriate", "page": 17, "level": 6}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 6}}, {"headings_1": {"content": "appropriate", "page": 17, "level": 6}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 6}}, {"headings_1": {"content": "appropriate", "page": 17, "level": 6}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 6}}, {"headings_1": {"content": "appropriate", "page": 17, "level": 6}}]], "page": 18, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 3}}, {"headings_1": {"content": "accurately", "page": 18, "level": 6}}], "page": 18, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "were filled leaving a gap of 116 vacant positions. In Officer should re- addition, 290 positions were over-filled. \nassess the entity\u2019s establishment and ii. The entity did not have an approved and costed staff liaise with the establishment for primary, secondary and tertiary responsible institutions while the staff structure for health facilities stakeholders with a issued by Ministry of Health was not incorporated into the view to mobilizing district approved structure. \nresources to fill critical positions to Understaffing hinders the District\u2019s ability to deliver its objectives, enhance \nservice while overstaffing affects the wage budget of the District and delivery. \ncould be an indicator of an inadequate staff structure. \nThe Accounting Officer explained that the District has since made the wage analysis and requirement and submitted to the \nthe Parish Development Model\u2019 Programme. There is a risk that these funds may not be recovered from beneficiaries. \nThe Accounting Officer explained that the payables were mainly composed of YLP and UWEP whose recovery has become a challenge since most of the groups", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 3}}, {"headings_1": {"content": "accurately", "page": 18, "level": 6}}, [{"headings_0": {"content": "Accounting", "page": 18, "level": 3}}, {"headings_1": {"content": "accurately", "page": 18, "level": 6}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 3}}, {"headings_1": {"content": "accurately", "page": 18, "level": 6}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 3}}, {"headings_1": {"content": "accurately", "page": 18, "level": 6}}]], "page": 18, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "disintegrated.", "metadata": {"headings": [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 3}}], "page": 19, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should liaise with the Ministry of Gender, Labour and Social Development to ensure that the funds are recovered. \nOTHER MATTER \nIn addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0 IMPLEMENTATION OF KEY GOVERNMENT \\_GRANTS/PROGRAMMES", "metadata": {"headings": [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 3}}, [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 3}}], [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 3}}], [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 3}}]], "page": 19, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "(FOCUS AREAS)", "metadata": {"headings": [{"headings_0": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}, {"headings_1": {"content": "disintegrated.", "page": 19, "level": 1}}], "page": 19, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}, {"headings_1": {"content": "disintegrated.", "page": 19, "level": 1}}], "page": 19, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}], "page": 19, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 DISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL \nGRANT (DWSSCG) \nThe District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nBudaka District received UGX.460,575,214, out of UGX.460,575,214 budgeted (100%) for the financial year 2022/23. Out of the UGX.460,575,214 received, the District spent UGX.429,514,426 (93%) leading to un-utilized funds of UGX.31,060,788. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \n", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}]], "page": 19, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- The following were my observaticns; --- -~-: 4.1.1 Positive observations", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}], "page": 20, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "oe All the 20 boreholes including the newly constructed and the rehabilitated were fully functional at the time of the audit. \noe Phased Construction of Solar-Powered Piped Water Supply System in Tademeri Sub County under UgIFT Programme was well executed. The Pump house was constructed transmission pipes were well layed, Casting of tank tower foundation, fabrication of tank tower steel, siting, drilling, and casting of the production well were also done. \ne 4-Stance Climate Resilient Public VIP Latrine was constructed at Kasuleta, Kakule Sub county \ne All the projects had their procurement adverts published by 30th June 2022, except for Lyama/Tademeri Solar powered mini piped water system which was advertised on 11/07/2022. \nAll the projects had their procurement contracts awarded by 31st October 2022 \noe \n4.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \ne UGIFT projects should be prioritized when allocating water sources \noe All water projects should be constructed on land for which the District hads ownership or consent offer. \no The District should ensure that each sub county attains the level of the district average and eventually to the national requirement \no The Accounting Officer should make timely submission of reports", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}]], "page": 20, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.3 Regularity of the Planning and Budgeting Process \n4.1.3.1 Fairness in the distribution of projects \nSec 5.1 of the Grant Guidelines (2022/2023) stated that; during the allocation of the water grant, LGs should prioritize water supply investments for sub-counties that have water coverage rates below the district average. \nIn a comparison of each sub-county\u2019s need (basing on its water coverage) against the allocation of water grant it received of UGX.460,575,214, I noted the following. a) The sub-county that got the most allocation was number 6 out of 6 in the ranking based on need, \nb) The sub-county that got the least allocation was number 5 out of 6 in the ranking based on need, \nc) The deprived sub-county was number 1 out of 6 in the ranking based on allocation received, and \n0 4,1:4 Budget Performance:of the Grant \n4.1.4.1 Release of funds \nThe water grant was incorporated into the entity\u2019s budget which was approved by Parliament/Council for release and implementation. \nMy review of IFMS (BIG report) revealed that all the budgeted amount of UGX.460,575,214, was realized representing 100%. \nInitial Budgeted Amount Revised Budget Released Performance u EN) ee reese ROUTE (UGX) (rages) ree \n\\| \n460,575,214 460,575,214 460,575,214 100% \n4.1.4.2 Absorption of released funds \nOut of the realized UGX.460,575,214, only UGX.429,514,426 (93%) was absorbed, leading to an unspent balance of UGX.31,060,788 (7%) as shown below; \nReleased Revenue Total Expenditure Unspent Balance Performance a et ee 0...\u00bb BEE", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, {"headings_1": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}]], "page": 20, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "460,575,214 ln oe", "metadata": {"headings": [{"headings_0": {"content": "460,575,214 ln oe", "page": 21, "level": 1}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 1}}], "page": 21, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "31,060,788", "metadata": {"headings": [{"headings_0": {"content": "31,060,788", "page": 21, "level": 3}}, {"headings_1": {"content": "460,575,214 ln oe", "page": 21, "level": 1}}], "page": 21, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "7 \nPartial absorption leads to partial implementation of the activities for example water testing and cleaning water areas and hence limiting service delivery. \nThe Accounting Officer explained that these were funds for retention whose defect liability was on and were paid in the subsequent financial year. \nThe Accounting Officer should ensure that all funds disbursed are fully implemented so as to enhance service delivery. \n4.1.5 Regularity of the Procurement Process \n4.1.5.1 Delayed procurement processes \nSec 7.2 of the Grant Guidelines (2022/2023) requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31st of October. My review of procurement files revealed the", "metadata": {"headings": [{"headings_0": {"content": "31,060,788", "page": 21, "level": 3}}, {"headings_1": {"content": "460,575,214 ln oe", "page": 21, "level": 1}}, [{"headings_0": {"content": "31,060,788", "page": 21, "level": 3}}, {"headings_1": {"content": "460,575,214 ln oe", "page": 21, "level": 1}}], [{"headings_0": {"content": "31,060,788", "page": 21, "level": 3}}, {"headings_1": {"content": "460,575,214 ln oe", "page": 21, "level": 1}}], [{"headings_0": {"content": "31,060,788", "page": 21, "level": 3}}, {"headings_1": {"content": "460,575,214 ln oe", "page": 21, "level": 1}}], [{"headings_0": {"content": "31,060,788", "page": 21, "level": 3}}, {"headings_1": {"content": "460,575,214 ln oe", "page": 21, "level": 1}}]], "page": 21, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 21, "level": 3}}, {"headings_1": {"content": "31,060,788", "page": 21, "level": 3}}], "page": 21, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "o All the projects had their procurement adverts published by 30th June 2022, except for Lyama/Tademeri Solar powered mini piped water system which was advertised on 11/07/2022. \noe All the projects had their procurement contracts awarded by 31st October 2022.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 21, "level": 3}}, {"headings_1": {"content": "31,060,788", "page": 21, "level": 3}}], "page": 21, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- efforts shall be made to achieve the agreed objectives or targets, asthe programme of the council. \nA review of the annual work plan revealed that six (6) activities were supposed to have been implemented during the Financial Year under review. However only 2 activities were fully implemented, 2 activities were partially implemented and 3 activities were not implemented as shown in the table below and further detailed in the table below \nWater Planned Actual Variance Expenditure Audit Projects/ quantity quantity (UGX) Remarks facilities", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 21, "level": 3}}, {"headings_1": {"content": "31,060,788", "page": 21, "level": 3}}], "page": 22, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": " \n\u201c\\| Bore hole drilling \\| \nDrilling & bore holes Ni \n7 \\| \\| Fully done", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 21, "level": 3}}, {"headings_1": {"content": "31,060,788", "page": 21, "level": 3}}, [{"headings_0": {"content": "following;", "page": 21, "level": 3}}, {"headings_1": {"content": "31,060,788", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 21, "level": 3}}, {"headings_1": {"content": "31,060,788", "page": 21, "level": 3}}]], "page": 22, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "157,762,703.", "metadata": {"headings": [{"headings_0": {"content": "157,762,703.", "page": 22, "level": 3}}, {"headings_1": {"content": "following;", "page": 21, "level": 3}}], "page": 22, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "& construction construction of and \n7 hand pumps production and at well drilled. UGX.157,762,70 \n3 \nprotection", "metadata": {"headings": [{"headings_0": {"content": "157,762,703.", "page": 22, "level": 3}}, {"headings_1": {"content": "following;", "page": 21, "level": 3}}, [{"headings_0": {"content": "157,762,703.", "page": 22, "level": 3}}, {"headings_1": {"content": "following;", "page": 21, "level": 3}}]], "page": 22, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "nie a aa", "metadata": {"headings": [{"headings_0": {"content": "nie a aa", "page": 22, "level": 3}}, {"headings_1": {"content": "157,762,703.", "page": 22, "level": 3}}], "page": 22, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "13 bore holes 13 bore holes rehabilitated 4 Construction of 1 pit latrine 1 pit latrine pit latrines constructed constructed", "metadata": {"headings": [{"headings_0": {"content": "nie a aa", "page": 22, "level": 3}}, {"headings_1": {"content": "157,762,703.", "page": 22, "level": 3}}], "page": 22, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.7 Preparation and submission of quarterly reports \nSec 8.0 of the Grant Guidelines (2022/2023) states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nI noted that the entity submitted all performance reports in time except for ist quarter which was submitted eight days after the deadlines given as shown in the table below; \nDeadline \nActual date of Comment \n10\" October, 2022 21/10/22 \nDelayed by 11 days Delayed by 10 days \n10\" July, 2023 \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and \nSN Project ~ \u2018Inspection Remarks Pictorial Evidence Recommendation (Time, Quality, \nQuantity, Cost and", "metadata": {"headings": [{"headings_0": {"content": "nie a aa", "page": 22, "level": 3}}, {"headings_1": {"content": "157,762,703.", "page": 22, "level": 3}}, [{"headings_0": {"content": "nie a aa", "page": 22, "level": 3}}, {"headings_1": {"content": "157,762,703.", "page": 22, "level": 3}}], [{"headings_0": {"content": "nie a aa", "page": 22, "level": 3}}, {"headings_1": {"content": "157,762,703.", "page": 22, "level": 3}}], [{"headings_0": {"content": "nie a aa", "page": 22, "level": 3}}, {"headings_1": {"content": "157,762,703.", "page": 22, "level": 3}}], [{"headings_0": {"content": "nie a aa", "page": 22, "level": 3}}, {"headings_1": {"content": "157,762,703.", "page": 22, "level": 3}}]], "page": 22, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}, {"headings_1": {"content": "nie a aa", "page": 22, "level": 3}}], "page": 23, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "1 \\|Bore \u201chole Cost: UGX.157,762,703 drilling & \nconstruction \nOn 23% November, I inspected 3 sites out of the 7 sites worked on during the year and noted that all visited sites were complete and functioning. \nMedium Cost: UGX.20,000,000", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}, {"headings_1": {"content": "nie a aa", "page": 22, "level": 3}}], "page": 23, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "spring", "metadata": {"headings": [{"headings_0": {"content": "spring", "page": 23, "level": 6}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 3}}], "page": 23, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "The 3", "metadata": {"headings": [{"headings_0": {"content": "The 3", "page": 25, "level": 3}}, {"headings_1": {"content": "spring", "page": 23, "level": 6}}], "page": 25, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "ction of \nmarch \\| march \n\\_\\_\\| Classrooms Nansan \\| \\| \\| Genen ie \\| \n2023 2024 \\| el ae block, \nga seed \\| \\| \n\\| administration \\| \n\\| \\| : block, science \n\\| seconda \n\\| \nry \n\\| \nQe scsta\\| lab, ICT school \\| 2 library, \\| \n\\| \\| Te multipurpose \\| \n\\| \nhall, 2 five Contract \\| \\| \\| \\| stances \\| \nor. \n\\| student\u2019s VIP MKN \\| toilets and Pages \\| staff quarter Company \n\\| \\| \\_\\_ \\| \n\\| are all at Ltd \\| \\| \\| roofing level \n\\| Constru 2,942,035 \\| 588,407\u00b0 \\| 20\" \\| 20th \\| 65% 7", "metadata": {"headings": [{"headings_0": {"content": "The 3", "page": 25, "level": 3}}, {"headings_1": {"content": "spring", "page": 23, "level": 6}}, [{"headings_0": {"content": "The 3", "page": 25, "level": 3}}, {"headings_1": {"content": "spring", "page": 23, "level": 6}}], [{"headings_0": {"content": "The 3", "page": 25, "level": 3}}, {"headings_1": {"content": "spring", "page": 23, "level": 6}}], [{"headings_0": {"content": "The 3", "page": 25, "level": 3}}, {"headings_1": {"content": "spring", "page": 23, "level": 6}}], [{"headings_0": {"content": "The 3", "page": 25, "level": 3}}, {"headings_1": {"content": "spring", "page": 23, "level": 6}}], [{"headings_0": {"content": "The 3", "page": 25, "level": 3}}, {"headings_1": {"content": "spring", "page": 23, "level": 6}}], [{"headings_0": {"content": "The 3", "page": 25, "level": 3}}, {"headings_1": {"content": "spring", "page": 23, "level": 6}}], [{"headings_0": {"content": "The 3", "page": 25, "level": 3}}, {"headings_1": {"content": "spring", "page": 23, "level": 6}}], [{"headings_0": {"content": "The 3", "page": 25, "level": 3}}, {"headings_1": {"content": "spring", "page": 23, "level": 6}}], [{"headings_0": {"content": "The 3", "page": 25, "level": 3}}, {"headings_1": {"content": "spring", "page": 23, "level": 6}}]], "page": 25, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "~)", "metadata": {"headings": [{"headings_0": {"content": "~)", "page": 25, "level": 2}}, {"headings_1": {"content": "The 3", "page": 25, "level": 3}}], "page": 25, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "The3", "metadata": {"headings": [{"headings_0": {"content": "The3", "page": 25, "level": 6}}, {"headings_1": {"content": "~)", "page": 25, "level": 2}}], "page": 25, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "ction of \nmarch \\| \\| A \\| Classrooms march \nMugiti \\| Pen block, \\| 2023 \\| 2024 \\| \nseed \\| \\| ; .\\| administration \\| seconda \\| \\| \u2018\\| \\| \\| block, science \nThe Accounting Officer explained that the-advance-payment will continuously -be recovered on the subsequent payment certificates and the contractor has progressively continued with the construction. \nThe Accounting Officer should ensure that the facilities are fully completed and made functional in order to improve the much needed service delivery. \n4.2.4.2 \nIncomplete Construction of Kamonkoli Seed Secondary School. \nT noted that M/S Lab Plus Uganda Ltd undertook the construction of Kamonkoli Seed School in Kamonkoli Sub County with the details indicated in table below; \nM/S LAB PLUS UGANDA LTD Contract Amount Ugx.1,991,286,750 Contractor", "metadata": {"headings": [{"headings_0": {"content": "The3", "page": 25, "level": 6}}, {"headings_1": {"content": "~)", "page": 25, "level": 2}}, [{"headings_0": {"content": "The3", "page": 25, "level": 6}}, {"headings_1": {"content": "~)", "page": 25, "level": 2}}], [{"headings_0": {"content": "The3", "page": 25, "level": 6}}, {"headings_1": {"content": "~)", "page": 25, "level": 2}}], [{"headings_0": {"content": "The3", "page": 25, "level": 6}}, {"headings_1": {"content": "~)", "page": 25, "level": 2}}], [{"headings_0": {"content": "The3", "page": 25, "level": 6}}, {"headings_1": {"content": "~)", "page": 25, "level": 2}}], [{"headings_0": {"content": "The3", "page": 25, "level": 6}}, {"headings_1": {"content": "~)", "page": 25, "level": 2}}], [{"headings_0": {"content": "The3", "page": 25, "level": 6}}, {"headings_1": {"content": "~)", "page": 25, "level": 2}}]], "page": 25, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "MoES/UGIFT/WRKS/18-19/0119", "metadata": {"headings": [{"headings_0": {"content": "MoES/UGIFT/WRKS/18-19/0119", "page": 26, "level": 3}}, {"headings_1": {"content": "The3", "page": 25, "level": 6}}], "page": 26, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Scope Of Works \nConstruction Three 2 Ini Teachers Houses, 3 Kitchens Blocks, Three 2 Stance Vip Pit Latrines For Teachers and, One Unit Of 5 Stance Vip Latrine For Boys, Ict/[Library Block, Multipurpose Hall, Playground And Installation Of 5000 Lt Tank. \nAmount Paid UGX.1,792,158,075 \nBalance (retention UGX.199,128,675 \nStart Date \n20th may 2019 \nCompletion Date \n20th may 2020 \nExtension Date \nExtension first to 31 December, 2020; second to 30th February, 2021; third to 30th June 2021; forth to sth March, 2022, and fifth; to 10 June 2022 \nPerformance guarantee expired \nAn audit inspection of the premises (Kamonkoli Seed School) on 23 November, 2023 revealed", "metadata": {"headings": [{"headings_0": {"content": "MoES/UGIFT/WRKS/18-19/0119", "page": 26, "level": 3}}, {"headings_1": {"content": "The3", "page": 25, "level": 6}}, [{"headings_0": {"content": "MoES/UGIFT/WRKS/18-19/0119", "page": 26, "level": 3}}, {"headings_1": {"content": "The3", "page": 25, "level": 6}}]], "page": 26, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "that", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 26, "level": 3}}, {"headings_1": {"content": "MoES/UGIFT/WRKS/18-19/0119", "page": 26, "level": 3}}], "page": 26, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "unfinished furniture was supplied and the site had defects: \n(Sn \\| Photos \\| \u2014 \\_ cate", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 26, "level": 3}}, {"headings_1": {"content": "MoES/UGIFT/WRKS/18-19/0119", "page": 26, "level": 3}}], "page": 26, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Project", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 26, "level": 4}}, {"headings_1": {"content": "that", "page": 26, "level": 3}}], "page": 26, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Remarks \n4 \ncae", "metadata": {"headings": [{"headings_0": {"content": "Project", "page": 26, "level": 4}}, {"headings_1": {"content": "that", "page": 26, "level": 3}}, [{"headings_0": {"content": "Project", "page": 26, "level": 4}}, {"headings_1": {"content": "that", "page": 26, "level": 3}}]], "page": 26, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "ICT/", "metadata": {"headings": [{"headings_0": {"content": "ICT/", "page": 26, "level": 3}}, {"headings_1": {"content": "Project", "page": 26, "level": 4}}], "page": 26, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\\|\\| \u00ae The ICT/ library has no ceiling and \\| \n\\| \n\\| Library block \\|", "metadata": {"headings": [{"headings_0": {"content": "ICT/", "page": 26, "level": 3}}, {"headings_1": {"content": "Project", "page": 26, "level": 4}}], "page": 26, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "=|", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 26, "level": 2}}, {"headings_1": {"content": "ICT/", "page": 26, "level": 3}}], "page": 26, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "the burglar proofing was not fixed \n\\|\\| \u00ae No gas cage \n\\| \n\\| \\| \n\\|\\| \u00ae The computers that were supplied \\| \n\\| are currently kept in the head \\| teacher\u2019s office", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 26, "level": 2}}, {"headings_1": {"content": "ICT/", "page": 26, "level": 3}}], "page": 26, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Rd", "metadata": {"headings": [{"headings_0": {"content": "Rd", "page": 26, "level": 5}}, {"headings_1": {"content": "=|", "page": 26, "level": 2}}], "page": 26, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\\| (re \n'Sn \\| Project- \\| Photos: \n3 13 units of! ST Sn \\| staff houses \n\\| Play ground\\| 4 \nRemarks\u2019 ~~ \nInternal = door shutters \\| were not fixed \nStaff kitchen with had unfixed window \nStaff kitchen with missing iron sheet \nschool management \nGoal posts not fixed \nNo demarcation of lanes for ball games and athletics \n5] External .. +, of \nInstalled 5000 litre tank with \\| works cracked walling \nUnfinished furniture abandoned at site. \n4.3 EDUCATION DEVELOPMENT GRANT", "metadata": {"headings": [{"headings_0": {"content": "Rd", "page": 26, "level": 5}}, {"headings_1": {"content": "=|", "page": 26, "level": 2}}, [{"headings_0": {"content": "Rd", "page": 26, "level": 5}}, {"headings_1": {"content": "=|", "page": 26, "level": 2}}], [{"headings_0": {"content": "Rd", "page": 26, "level": 5}}, {"headings_1": {"content": "=|", "page": 26, "level": 2}}], [{"headings_0": {"content": "Rd", "page": 26, "level": 5}}, {"headings_1": {"content": "=|", "page": 26, "level": 2}}], [{"headings_0": {"content": "Rd", "page": 26, "level": 5}}, {"headings_1": {"content": "=|", "page": 26, "level": 2}}], [{"headings_0": {"content": "Rd", "page": 26, "level": 5}}, {"headings_1": {"content": "=|", "page": 26, "level": 2}}], [{"headings_0": {"content": "Rd", "page": 26, "level": 5}}, {"headings_1": {"content": "=|", "page": 26, "level": 2}}], [{"headings_0": {"content": "Rd", "page": 26, "level": 5}}, {"headings_1": {"content": "=|", "page": 26, "level": 2}}], [{"headings_0": {"content": "Rd", "page": 26, "level": 5}}, {"headings_1": {"content": "=|", "page": 26, "level": 2}}]], "page": 26, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "(SFG)", "metadata": {"headings": [{"headings_0": {"content": "(SFG)", "page": 28, "level": 3}}, {"headings_1": {"content": "Rd", "page": 26, "level": 5}}], "page": 28, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "The Education Development Grant, formerly School\u2019s Facilities Grants \naims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received education development grant of UGX.663,159,514 for the construction of; two (2) classroom blocks, five (5) stance pit latrines, and supply of 3 seater desks to various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.3.1 Positive observations \no The grant received all the budgeted funds of UGX.391,612,000.These funds were appropriately absorbed on program activities. \no All the projects implemented under the program were appropriately screened for likely environmental and social impacts. Environmental and social management plans for the programs were in place as required by the guidelines. \no All the program expenditure was appropriately supported and accounted as per the grant guidelines. \noe All payment certificates were reviewed by the Internal Auditor.", "metadata": {"headings": [{"headings_0": {"content": "(SFG)", "page": 28, "level": 3}}, {"headings_1": {"content": "Rd", "page": 26, "level": 5}}, [{"headings_0": {"content": "(SFG)", "page": 28, "level": 3}}, {"headings_1": {"content": "Rd", "page": 26, "level": 5}}], [{"headings_0": {"content": "(SFG)", "page": 28, "level": 3}}, {"headings_1": {"content": "Rd", "page": 26, "level": 5}}], [{"headings_0": {"content": "(SFG)", "page": 28, "level": 3}}, {"headings_1": {"content": "Rd", "page": 26, "level": 5}}]], "page": 28, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.3.2 Areas of Improvement \n4.3.3 Selection of Schools/Projects for Education Development Grant \nGuideline 6.2.1.2 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires that priority should be given to ensure that schools meet Minimum Quality Standards and District Averages, select the schools and infrastructure, which are furthest below the LG average, Completion of ongoing secondary and primary infrastructure from the previous financial years, Expansion of existing schools with the highest pupil to classroom ratios and highest pupil to latrine stance, Rehabilitation of schools affected by natural disasters. \nIn addition, Local Governments need to maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization as per the", "metadata": {"headings": [{"headings_0": {"content": "(SFG)", "page": 28, "level": 3}}, {"headings_1": {"content": "Rd", "page": 26, "level": 5}}], "page": 28, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "(SFG)", "page": 28, "level": 3}}], "page": 28, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the District does not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "(SFG)", "page": 28, "level": 3}}], "page": 28, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Governments for \u2018the Education and Sports-Sector 2021 states that grant allocations: ~~~: in the budget are automatically calculated by Online Transfer Information System (OTIMS) based on the formula and phase in principles. The development grant is allocated across LGs in two steps: First, funds for the jointly selected projects are allocated based on the construction unit costs. The remainder of the grant is then allocated using an allocation formula with two components: (i) the basic component \nis calculated using the variables and weights (50%); and (ii) the performance component is calculated based on the results of the LG performance assessment system (50%). \nI, noted that the district implemented three (3) projects under the Grant of UGX.391,612,000 which was used for the construction of a 2 classroom block at St Karoli PS, Supply of furniture to the Primary schools and purchase of land for Kamonkoli Seed School. \n[ Sn Tan - Amount \\| 1 Supply of 1460 desks to 32 primary", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "(SFG)", "page": 28, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "(SFG)", "page": 28, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}, {"headings_1": {"content": "(SFG)", "page": 28, "level": 3}}]], "page": 29, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "146,612,000", "metadata": {"headings": [{"headings_0": {"content": "146,612,000", "page": 29, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], "page": 29, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "schools \n2 Construction of 2 classroom blocks at St", "metadata": {"headings": [{"headings_0": {"content": "146,612,000", "page": 29, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 28, "level": 1}}], "page": 29, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "125,000,000", "metadata": {"headings": [{"headings_0": {"content": "125,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "146,612,000", "page": 29, "level": 3}}], "page": 29, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Karoli PS \n3 Construction of 5 stance latrines", "metadata": {"headings": [{"headings_0": {"content": "125,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "146,612,000", "page": 29, "level": 3}}], "page": 29, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "120,000,000", "metadata": {"headings": [{"headings_0": {"content": "120,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "125,000,000", "page": 29, "level": 3}}], "page": 29, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "at Budaka FHP, Nalubembe P/S, Nansanga P/S, Kerekerene P/S \nTotal", "metadata": {"headings": [{"headings_0": {"content": "120,000,000", "page": 29, "level": 3}}, {"headings_1": {"content": "125,000,000", "page": 29, "level": 3}}], "page": 29, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "391,612,000", "metadata": {"headings": [{"headings_0": {"content": "391,612,000", "page": 29, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 29, "level": 3}}], "page": 29, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "4.3.5 Undertaking of mitigation measures for projects/programs with related environmental and social impacts \nSection 6.2.3.1 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021 also requires that contracts should include a) measures to mitigate environmental and social risks identified in the checklist as the responsibility of the contractor; and b) standard clauses in the contract outlining the contractor's responsibilities in terms of mitigating environmental and social risks. \nI however, noted that the project was screened for likely environmental and social impacts and the prescribed mitigation measures were implemented. \n4.3.6 Budgeting and expenditure on ineligible activities \nSection 6.1.2 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires entities/institutions \nAs a result, the target beneficiary primary schools were denied toilet services. \nThe Accounting officer explained that this was done to mitigate the costly effects of court awards and litigation expenses having been dragged to court by the owner of the land where Kamonkoli Seed School is being constructed. This was after the owner changed his mind and rescinded on the gift deed that he had consented to. It was revealed that the District tried to request for help from MOFPED to address the payment for land, but could not succeed. \nRecommendation \nThe Accounting Officer should ensure strict adherence to grant guidelines. \n4.3.7 Review of budget performance \nSection 3 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector 2021; states that LGs must prepare their budgets for education and sports services in a way that is consistent with the sector budget requirements. \nI reviewed the approved budget for the financial year 2022/2023 and noted that well as UGX.391,612,302 was approved, UGX.391,612,302 was received representing 100%, performance as summarized below: \nFinancial years Approved Releases Variance (%) Variance Budget (UGX) (UGX) (B) (UGX) (D)=(C/A\\*100) (c SESS ae -B) SS ES", "metadata": {"headings": [{"headings_0": {"content": "391,612,000", "page": 29, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 29, "level": 3}}, [{"headings_0": {"content": "391,612,000", "page": 29, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "391,612,000", "page": 29, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "391,612,000", "page": 29, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "391,612,000", "page": 29, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "391,612,000", "page": 29, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "391,612,000", "page": 29, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 29, "level": 3}}], [{"headings_0": {"content": "391,612,000", "page": 29, "level": 3}}, {"headings_1": {"content": "120,000,000", "page": 29, "level": 3}}]], "page": 29, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022/2023", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 30, "level": 5}}, {"headings_1": {"content": "391,612,000", "page": 29, "level": 3}}], "page": 30, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\\| 1391612. 302 302), \n391612", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 30, "level": 5}}, {"headings_1": {"content": "391,612,000", "page": 29, "level": 3}}, [{"headings_0": {"content": "2022/2023", "page": 30, "level": 5}}, {"headings_1": {"content": "391,612,000", "page": 29, "level": 3}}]], "page": 30, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 30, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 30, "level": 5}}], "page": 30, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "391,612,302 391,612,302 \nOut of UGX.391,612,302 released, UGX.391,612,302 had been spent by the time of audit, resulting in full absorption, as indicated in the table below; \nFunds Expenditure (UGX) Unspent (UGX) %age of funds released \nabsorbed \nUGX \n391,612,302 391,612,302 oOo 100% \n4.3.8 Reallocation of funds under Education Development grant \nParagraph 10.4.1 of the Treasury Accounting Instructions, 2017 requires that in reviewing payment requests, an Accounting Officer shall have a primary responsibility of ensuring that there is no mischarge and diversion of funds through wrong coding of transactions. An Accounting Officer shall be held personally liable for any wrong charge accounts used for expenditure incurred by his or her vote. \nThis all amounts to diversion of funds, since no Virement was done as per Section 22 \u201cVirements\u201d of the Public Finance Management Act, 2015 to vary funds from one output or activity to another. Therefore, not implemented yet all funds were released. \nThe Accounting officer explained that this was done to mitigate the costly effects of court awards and litigation expenses having been dragged to court by the owner of the land after changing his mind of the gift deed which he had consented to. And at that level the construction works was at advanced level. The district tried to request for help from MOFPED to address the payment for land, but could not succeed.", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 30, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 30, "level": 5}}, [{"headings_0": {"content": "nn", "page": 30, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 30, "level": 5}}], [{"headings_0": {"content": "nn", "page": 30, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 30, "level": 5}}], [{"headings_0": {"content": "nn", "page": 30, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 30, "level": 5}}], [{"headings_0": {"content": "nn", "page": 30, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 30, "level": 5}}]], "page": 30, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "nn", "page": 30, "level": 3}}], "page": 31, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure strict adherence to the guidelines and avoid reallocating funds even if council approval can be sought. \n4.3.9 Unimplemented planned activities under Education Development Grant \nI noted that two (02) planned activities worth UGX.266,612,000 were not considered", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "nn", "page": 30, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "nn", "page": 30, "level": 3}}]], "page": 31, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "for implementation as planned in the Departmental work plan as per table below;", "metadata": {"headings": [{"headings_0": {"content": "for implementation as planned in the Departmental work plan as per table below;", "page": 31, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 31, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "S/N Activity \nTotal planned \\| Remarks cost \n\\| \n\\| \n1 \nConstruction of 5 stance latrines at Budaka 120,000,000 Not FHP, Nalubembe P/S, Nanasanga PY/S,", "metadata": {"headings": [{"headings_0": {"content": "for implementation as planned in the Departmental work plan as per table below;", "page": 31, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 31, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 31, "level": 6}}, {"headings_1": {"content": "for implementation as planned in the Departmental work plan as per table below;", "page": 31, "level": 3}}], "page": 31, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Kerekerene P/S \nI noted that funds meant for implementation of these projects were reallocated to payment for land (settlement of court case) leading to partial implementation and ayment for unplanned activities as indicated in the table below; \nlier Amount paid Remarks Payment for remaining Luchivya And 70,000,000 Unplanned balance on the purchase of Company \npayment \nland for Kamonkoli seed Advocates \nsecondary school \nThe Accounting Officer attributed this to budgeting inadequacies.", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 31, "level": 6}}, {"headings_1": {"content": "for implementation as planned in the Departmental work plan as per table below;", "page": 31, "level": 3}}, [{"headings_0": {"content": "implemented", "page": 31, "level": 6}}, {"headings_1": {"content": "for implementation as planned in the Departmental work plan as per table below;", "page": 31, "level": 3}}], [{"headings_0": {"content": "implemented", "page": 31, "level": 6}}, {"headings_1": {"content": "for implementation as planned in the Departmental work plan as per table below;", "page": 31, "level": 3}}], [{"headings_0": {"content": "implemented", "page": 31, "level": 6}}, {"headings_1": {"content": "for implementation as planned in the Departmental work plan as per table below;", "page": 31, "level": 3}}]], "page": 31, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "implemented", "page": 31, "level": 6}}], "page": 31, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that planned activities are always implemented when funds are realized accordingly, in order to achieve the intended service", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "implemented", "page": 31, "level": 6}}], "page": 31, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 31, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "N Project Planned Actual \u00bb-Pictorial Summary of. Audit ... \n\\|.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 32, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. details Expenditure Expenditure evidence findings conclusion (UGX) \nUGX \nSupply of 146,612,000 0 \\| \n1460 desks \nto 32 \nprimary \nschools", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 32, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "= \n1,460 Desks for Supply \nwas yi \nF/Y 2021/22 witnessed and were distributed verified by o 32 schools Internal Audit among which as \nincluded Budaka procurement FHP for F/Y (100),Kadimukol 2021/22 and i P/s (100), the respective Wairagala P/s Primary School (60),Katira P/s Head teachers (60), Bugolya did \n(60), Lerya P/s acknowledge (50). \nreceipt. Constructio 103,046,238 There were no Works n of 2 125,000,000 \ndefect s and the were fully classroom \nworks were fully implemente blocks at St \nexecuted as per d; still", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}, [{"headings_0": {"content": "delivery.", "page": 31, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}]], "page": 32, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Karoli PS", "metadata": {"headings": [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 31, "level": 1}}], "page": 32, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "the BOQs. The under water tank was retention also installed and period the taps are fully \nfunctioning. \n(KE \\| i Constructio 120,000,000 \nWorks were not Works were n of 5 \nexecuted and not \nstance funds were undertaken latrines at diverted to Budaka \npurchase of land \nFHP, \nfor Kamonkoli seed \nNalubembe school and P/S, \npurchase of extra \nNanasanga \ndesks. It was P/S, \nrevealed that there Kerekerene \nwas a council P/S resolution and approval to this effect; however, this was not availed \nfor verification. \n\\|\\_\\| Total 391,612,000 103,046,238 \\|", "metadata": {"headings": [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 31, "level": 1}}, [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 31, "level": 1}}], [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 31, "level": 1}}], [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 31, "level": 1}}], [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 31, "level": 1}}]], "page": 32, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 4A \u201cMICRO SCALE IRRIGATION \nThe GoU is implementing the micro scale irrigation programme in Budaka District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding.", "metadata": {"headings": [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 31, "level": 1}}], "page": 33, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": " \nBudaka District received UGX. 275,170,131 out of UGX. 275,170,131 budgeted to implement the following activities.", "metadata": {"headings": [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 31, "level": 1}}, [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 31, "level": 1}}]], "page": 33, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee \u2014 Teer", "metadata": {"headings": [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}, {"headings_1": {"content": "Karoli PS", "page": 32, "level": 3}}], "page": 33, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "quantit \nservices leaders (max 15% min 40% \nDemonstration sites set up for selected eligible farmers (Max 30% \nNot quantified Not quantified \nAwareness raising for local Not quantified Ne quantified \\| leaders (max 15%) \nI designed audit procedures to assess whether the utilization of the Micro-scale irrigation program was done in accordance with the program guidelines. \nThe following were my observations; \n4.4.1 Positive observations \no All budgeted funds were received. \ne All program funds for the financial year were spent on eligible and allowable", "metadata": {"headings": [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}, {"headings_1": {"content": "Karoli PS", "page": 32, "level": 3}}, [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}, {"headings_1": {"content": "Karoli PS", "page": 32, "level": 3}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}, {"headings_1": {"content": "Karoli PS", "page": 32, "level": 3}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}, {"headings_1": {"content": "Karoli PS", "page": 32, "level": 3}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}, {"headings_1": {"content": "Karoli PS", "page": 32, "level": 3}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}, {"headings_1": {"content": "Karoli PS", "page": 32, "level": 3}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}, {"headings_1": {"content": "Karoli PS", "page": 32, "level": 3}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}, {"headings_1": {"content": "Karoli PS", "page": 32, "level": 3}}]], "page": 33, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "expenditures.", "metadata": {"headings": [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], "page": 33, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "oe No ineligible expenditures were incurred. \nFarmers were provided with training and technical support by the suppliers of the o \nirrigation equipment during the warranty period. \n4.4.2 Areas of improvement \nI noted the following areas where the district needs improvement; \n4.4.3 Absorption of Micro-Irrigation program \nRevised Warrants/ Total Variance .... ...% absorption \\|.. \nbudget Release expenditure (as per payment file \nQuarter 48,649,131 191,274,631 -191,274,631 Four \n275,170,131 275,170,131 219,384,131 55,786,000 \nThere was minimal expenditure in the second and third quarter due to delayed pre- approval of annual work plan and budget by Ministry of Agriculture. Furthermore, lack of senior agricultural engineer to develop BoQ and engineering designs, led to delays in the commencement of the procurement process for supply of and installation of equipment for the demo farms. \nUnder absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer explained that Delays in assessing funds in IMIS caused delays in the implementation of the program activities. \nI advised the Accounting Officer to always devise strategies to ensure that all funds availed are absorbed and spent for the planned activities. \n4.4.4 Activi \nercentage allocations and codes for complementary services", "metadata": {"headings": [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}, [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}]], "page": 33, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Paragraph 3.3.1 of the grant, budget and implementation guidelines-Micro Scale Irrigation, 2020 states that the share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) However, a review of the budget and expenditure revealed that all the expenditure categories for the complimentary services were lumped on one item code (224006). Activity Budget Actual Budgeted Actual Actual Codes not Actual codes codes amounts codes amount utilized percent used \nage Awareness 221002 224006 40,070 224006 221002 Raising For \nLocal \nLeaders \nAwareness 221002 224006 109,236 224006 221002 \nAs a result, I was unable to~undertake analytical review and analysis of expenditure incurred on complementary activities. \nThe Accounting Officer attributed this to late release of micro- scale irrigation guidelines that we had to lamp all the funds on one budget expenditure line and subsequently during the budgeting process and workplan development, specific expenditure lines will be aligned as guided.", "metadata": {"headings": [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}, [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}, {"headings_1": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}]], "page": 34, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 35, "level": 3}}, {"headings_1": {"content": "expenditures.", "page": 33, "level": 1}}], "page": 35, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 37, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 35, "level": 3}}], "page": 37, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 39, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 37, "level": 1}}], "page": 39, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "ee]", "metadata": {"headings": [{"headings_0": {"content": "ee]", "page": 41, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}], "page": 41, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.", "metadata": {"headings": [{"headings_0": {"content": "ee]", "page": 41, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 39, "level": 3}}], "page": 43, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Description No of Expected Actual amount", "metadata": {"headings": [{"headings_0": {"content": "Description No of Expected Actual amount", "page": 46, "level": 4}}, {"headings_1": {"content": "ee]", "page": 41, "level": 5}}], "page": 46, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "SACCOs amount \nSACCOs funded 76 7,600,000,000 7,600,000,000 \nOver release of PFR may lead to diversion of funds to non-priority activities by the PDM SACCOs. This may also lead to failure to fund and or underfunding of other SACCOs, which may affect the achievement of PDM objectives. \n\\_PDM SACCO General Meetings and initial training of PDM SACCO leaders by 30\" e \nNovember 2022 (Quarter 1 release). \nConsolidated allowances for the Parish Development Committee (PDC) meetings, 0 \nConsolidated allowances for Monitoring and Evaluation by PDC members, \n8", "metadata": {"headings": [{"headings_0": {"content": "Description No of Expected Actual amount", "page": 46, "level": 4}}, {"headings_1": {"content": "ee]", "page": 41, "level": 5}}, [{"headings_0": {"content": "Description No of Expected Actual amount", "page": 46, "level": 4}}, {"headings_1": {"content": "ee]", "page": 41, "level": 5}}], [{"headings_0": {"content": "Description No of Expected Actual amount", "page": 46, "level": 4}}, {"headings_1": {"content": "ee]", "page": 41, "level": 5}}], [{"headings_0": {"content": "Description No of Expected Actual amount", "page": 46, "level": 4}}, {"headings_1": {"content": "ee]", "page": 41, "level": 5}}]], "page": 46, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "oo Stationery, and", "metadata": {"headings": [{"headings_0": {"content": "oo Stationery, and", "page": 47, "level": 2}}, {"headings_1": {"content": "Description No of Expected Actual amount", "page": 46, "level": 4}}], "page": 47, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Refreshments", "metadata": {"headings": [{"headings_0": {"content": "Refreshments", "page": 47, "level": 3}}, {"headings_1": {"content": "oo Stationery, and", "page": 47, "level": 2}}], "page": 47, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX. 76,000,000, out of which, UGX.76,043,043 (100%) was received, leading to an excess of UGX.43,043. \nThe Accounting Officer explained that the mandate to release funds lies with the MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "Refreshments", "page": 47, "level": 3}}, {"headings_1": {"content": "oo Stationery, and", "page": 47, "level": 2}}, [{"headings_0": {"content": "Refreshments", "page": 47, "level": 3}}, {"headings_1": {"content": "oo Stationery, and", "page": 47, "level": 2}}]], "page": 47, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Refreshments", "page": 47, "level": 3}}], "page": 47, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should bring the matter to the attention of MoFPED. In addition, the PSST should ensure the release funds in accordance with the appropriation by Parliament. \n5.3.4 Disbursement of Parish Revolving Fund \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \ne I noted that 76 PDM SACCOs had disbursed UGX. 7,599,000,000 (99%) out of the PRF received of UGX. 7,600,000,000 leaving UGX. 1,000,000 (1%) undisbursed. Details are in the Table below. \nSn \\| Name of PDM Name of Amount not Remarks \nSACCO Beneficiary disbursed \n1 Bwasse PDM SACCO Kirya Fred 1,000,000 \nThe Accounting Officer explained that the bank confused Kirya Fred from Bwase ward Budaka PDM SACCO with Kirya Fredrick from Macholi ward Budaka PDM SACCO. Therefore, they \nThe Accounting Officer explained-that-he had engaged the \u2018Management of DFCU bank to resolve the issue but the bank was taking long to act. \nRecommendation \nThe Accounting Officer should continue engaging the Bank so that the beneficiary i.e. funded to implement his business plan.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Refreshments", "page": 47, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Refreshments", "page": 47, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Refreshments", "page": 47, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Refreshments", "page": 47, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Refreshments", "page": 47, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Refreshments", "page": 47, "level": 3}}]], "page": 47, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.3.5 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"4 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer o \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Refreshments", "page": 47, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Refreshments", "page": 47, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, {"headings_1": {"content": "Refreshments", "page": 47, "level": 3}}]], "page": 48, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 48, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}], "page": 48, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "The Parish Development Committee (PDC), which comprises 7 members of the oe \ncommunity, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \ne A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative oe \ninternal control systems. \noe The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for o \nthat PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nSN Governance Observatioris \u00b0 \nRecommendation Structure \ne There was no evidence of; \nMobilization and sensitization of \nthe various stakeholders at. all \nlevels including communities, \ne There was no Support for the \ncontinuous formation of PDM \nenterprise groups, \ne There was no training of the PDM \nenterprise groups and SACCOs,", "metadata": {"headings": [{"headings_0": {"content": "(DCDO).", "page": 48, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}, [{"headings_0": {"content": "(DCDO).", "page": 48, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 47, "level": 3}}]], "page": 48, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "and,", "metadata": {"headings": [{"headings_0": {"content": "and,", "page": 49, "level": 6}}, {"headings_1": {"content": "(DCDO).", "page": 48, "level": 1}}], "page": 49, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "e There was no continuous data collection at household and community levels. \nFailure to fully constitute the Core implementation team negatively affects mobilisation, sensitisation, data collection and training of PDM enterprise groups and SACCOs. \nThe Accounting Officer did not respond to this observation. \nParish \nI reviewed the operations of the I advised the Accounting", "metadata": {"headings": [{"headings_0": {"content": "and,", "page": 49, "level": 6}}, {"headings_1": {"content": "(DCDO).", "page": 48, "level": 1}}, [{"headings_0": {"content": "and,", "page": 49, "level": 6}}, {"headings_1": {"content": "(DCDO).", "page": 48, "level": 1}}], [{"headings_0": {"content": "and,", "page": 49, "level": 6}}, {"headings_1": {"content": "(DCDO).", "page": 48, "level": 1}}], [{"headings_0": {"content": "and,", "page": 49, "level": 6}}, {"headings_1": {"content": "(DCDO).", "page": 48, "level": 1}}]], "page": 49, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 49, "level": 6}}, {"headings_1": {"content": "and,", "page": 49, "level": 6}}], "page": 49, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "PDC in the 10 sampled PDM Officer to ensure that Committees \nSACCOS, and noted the following; \nParish priorities and action", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 49, "level": 6}}, {"headings_1": {"content": "and,", "page": 49, "level": 6}}], "page": 49, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}, {"headings_1": {"content": "Development", "page": 49, "level": 6}}], "page": 49, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "e PDCs were fully constituted plans are prepared by the whereby all 10 PDM SACCOs had PDCs. \nfully constituted PDCs. \ne All the 10 SACCOs held all the 4 \nquarterly meetings. \ne Parish priorities and action plans \nfor the FY 2022/2023 were not \nprepared by the PDCs. \ne All of 10 prepared PDCs quarterly \nperformance reports. \ne 10 PDCs received funding of UGX. \n10,000,000for the PDC activities \nGeneral Meetings \n10 SACCOs held their first general I advised the Accounting by PDM SACCOs \nmeeting more than 1 month after Officer ensure that PDM their registration. \nguidelines are adhered to. \ne In all the SACCOs, a leadership \nGovernance. Observations ~--!.Recommendation ~\u00bb \nStructure \nFailure to hold meetings may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer noted the observations.", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}, {"headings_1": {"content": "Development", "page": 49, "level": 6}}, [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}, {"headings_1": {"content": "Development", "page": 49, "level": 6}}], [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}, {"headings_1": {"content": "Development", "page": 49, "level": 6}}], [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}, {"headings_1": {"content": "Development", "page": 49, "level": 6}}], [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}, {"headings_1": {"content": "Development", "page": 49, "level": 6}}], [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}, {"headings_1": {"content": "Development", "page": 49, "level": 6}}]], "page": 49, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. PDM SACCO \u00ab PDM SACCOs with fully constituted The Accounting Officer Board \nBoards did not hold regular Board should ensure that PDM meetings. SACCO boards regularly e The members of the board filled in hold Board meetings. expression of interest forms prior \nto being elected board members.", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}, {"headings_1": {"content": "Development", "page": 49, "level": 6}}], "page": 50, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": " \nFailure to hold board meetings may lead to mismanagement of the SACCOs due to the lack of appropriate oversight.", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}, {"headings_1": {"content": "Development", "page": 49, "level": 6}}, [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}, {"headings_1": {"content": "Development", "page": 49, "level": 6}}]], "page": 50, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": ">|", "metadata": {"headings": [{"headings_0": {"content": ">|", "page": 50, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 49, "level": 1}}], "page": 50, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "SACCO \ne All SACCOs constituted the The Accounting Officer Committees and \nsupervisory, executive committees should ensure that all the Sub Committees \nas well as the Loan, Production, subcommittees are fully Marketing, Business Development functional. \nservices, Finance and investment \nsub Committees. \nFailure to have a functioning", "metadata": {"headings": [{"headings_0": {"content": ">|", "page": 50, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 49, "level": 1}}, [{"headings_0": {"content": ">|", "page": 50, "level": 2}}, {"headings_1": {"content": "(PDC)", "page": 49, "level": 1}}]], "page": 50, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Board/Committees/Sub-Committees", "metadata": {"headings": [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}, {"headings_1": {"content": ">|", "page": 50, "level": 2}}], "page": 50, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n5.3.6 Review of Training Implementation Activities \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \ne After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare \nSN Nature of Observations \nRecommendation training", "metadata": {"headings": [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}, {"headings_1": {"content": ">|", "page": 50, "level": 2}}, [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}, {"headings_1": {"content": ">|", "page": 50, "level": 2}}], [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}, {"headings_1": {"content": ">|", "page": 50, "level": 2}}], [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}, {"headings_1": {"content": ">|", "page": 50, "level": 2}}]], "page": 50, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training \nof\\|e The HLG core implementation team did The", "metadata": {"headings": [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}, {"headings_1": {"content": ">|", "page": 50, "level": 2}}], "page": 51, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 51, "level": 6}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}], "page": 51, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Households and not train households and enterprise Officer should Enterprise Group group leaders in 27 parishes on ensure that the Leaders \nhousehold visioning and enterprise training \nof analysis. households and enterprise group Lack of training on household visioning and leaders is carried out enterprise analysis may ultimately deter the in all enterprise socio-economic transformation aspirations groups consistently with a major focus on income levels and and regularly. \nthe quality of life they want to live. \n5.3.7 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 51, "level": 6}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 51, "level": 6}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}]], "page": 51, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of oe \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its o \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development oe \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The oe \npurpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member oe \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was o \nformed in accordance with the issued PDM Pillar 3 guidelines. This was further \nSN Nature ---- - ---of Observations", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 51, "level": 6}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 51, "level": 6}}, {"headings_1": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}]], "page": 51, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}], "page": 52, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}], "page": 52, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -\\| \u2014-- ---", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}], "page": 52, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "SACCOs may be legally challenged leading undertake the licensing to loss of funds. \nprocess. \nThe Accounting Officer explained that management would seek guidance with regard to this observation. \n5.3.8 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}, [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}]], "page": 52, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe The identification of subsistence households shall be carried out using the wealth-ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \noe Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the oe \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \ne All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise \n[SN Activity ~~ ~~: -\\| Observations \nRecommendation result into ineligible beneficiaries \naccessing PRF. \nThe Accounting Officer acknowledged the observations. \nInsurance Policy for e None of the beneficiaries among the The Accounting Officer Farming Enterprises 76 PDM SACCOs obtained should ensure that agricultural insurance policies from farming enterprises UAIS. obtain agricultural insurance policies from Lack of recourse in form of insurance UAIS. \nwill expose the farming enterprises to \nthe adverse effects of climate change \nand may result into failure to recover the \nloan funds. \nThe Accounting Officer explained that there was no provision for insurance since all the finds distributed were used for investment.", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}, [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 51, "level": 6}}]], "page": 52, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Registration", "metadata": {"headings": [{"headings_0": {"content": "Registration", "page": 53, "level": 6}}, {"headings_1": {"content": "registration", "page": 52, "level": 3}}], "page": 53, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "of Paragraph 2.6.2 of the Users Handbook I advised the Accounting Enterprise Groups for the Parish Revolving Fund (PRF) Officer to ensure that Under PDM Pillar 3 - Financial Inclusion enterprise groups have October 2022 provides that the evidence of registration Community Development Officers at the with the Sub-County Sub-County, as a Community Based Community Development Organization, shall register the PDM Officers \nbefore Enterprise Groups. A copy of the qualification to receive certificate of Registration of the funding. \nEnterprise Group (together with details \nof the members of the Group) shall be \nsent to the Chairperson of the PDM \nSACCO and to the DCO. \nI noted that the Community Development Officers at the Sub-County as Community Based Organizations (CBOs) did not register 1180 Enterprise groups in the sampled 10 PDM SACCOs. \nFailure to register Enterprise groups may lead to extending loans to members of \nThe Accounting Officer explained that the community: needs further sensitization to enable the members appreciate the PDM principles as compared to tokenism and expecting political rewards.", "metadata": {"headings": [{"headings_0": {"content": "Registration", "page": 53, "level": 6}}, {"headings_1": {"content": "registration", "page": 52, "level": 3}}, [{"headings_0": {"content": "Registration", "page": 53, "level": 6}}, {"headings_1": {"content": "registration", "page": 52, "level": 3}}], [{"headings_0": {"content": "Registration", "page": 53, "level": 6}}, {"headings_1": {"content": "registration", "page": 52, "level": 3}}], [{"headings_0": {"content": "Registration", "page": 53, "level": 6}}, {"headings_1": {"content": "registration", "page": 52, "level": 3}}]], "page": 53, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 55, "level": 3}}, {"headings_1": {"content": "Registration", "page": 53, "level": 6}}], "page": 55, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should continue sensitizing the community on government development programs. \n28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 55, "level": 3}}, {"headings_1": {"content": "Registration", "page": 53, "level": 6}}, [{"headings_0": {"content": "Recommendation", "page": 55, "level": 3}}, {"headings_1": {"content": "Registration", "page": 53, "level": 6}}]], "page": 55, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL,", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL,", "page": 55, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 55, "level": 3}}], "page": 55, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 55, "level": 2}}, {"headings_1": {"content": "ORIGINAL,", "page": 55, "level": 2}}], "page": 55, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 56, "level": 3}}, {"headings_1": {"content": "Copy", "page": 55, "level": 2}}], "page": 56, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of Local Revenue No Source \nTax Revenues \n1 Local Services Tax \nApproved budget Actual Collections Variance \n47,393,000 115,098,528 (67,705,528) 2 Land fees 24,465,000 3,000,000 21,465,000 3 Business Licenses 38,144,000 2,820,000 35,324,000 4 Other tax revenues 38,127,000 9,450,000 28,677,000 Non-Tax Revenues \nOther Property income \nDividends \n\\| \n7 Rent 12,555,000 - 12,555,000 8 Other property income \n9 Sale of goods and services \nAdmin fees and licenses 94,086,000 77,333,000 16,753,000 Court fines and Penalties \nOther fines and Penalties \nMiscellaneous Revenue \n254,770,000 207,701,528 47,068,472 \n53 \nAppendix 2: Implementation of quantified activities. \nSn Program Sub-program PIAP (Program Budget Output Total Out- Total No Number of Implementation Action \nput activities in fully", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 56, "level": 3}}, {"headings_1": {"content": "Copy", "page": 55, "level": 2}}, [{"headings_0": {"content": "Appendices", "page": 56, "level": 3}}, {"headings_1": {"content": "Copy", "page": 55, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 56, "level": 3}}, {"headings_1": {"content": "Copy", "page": 55, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 56, "level": 3}}, {"headings_1": {"content": "Copy", "page": 55, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 56, "level": 3}}, {"headings_1": {"content": "Copy", "page": 55, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 56, "level": 3}}, {"headings_1": {"content": "Copy", "page": 55, "level": 2}}]], "page": 56, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Plan) Output", "metadata": {"headings": [{"headings_0": {"content": "Plan) Output", "page": 57, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 56, "level": 3}}], "page": 57, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "expenditur the out-put implemented e \"000\" activities 1 Agro- Institutional N/A 010017 Machinery 275,170 2 2 Industrialization Strengthening and \nacquisition and \nCoordination \nmaintenance \nE-services 01041101 Extension 300016 Parish 7,600 1 1 Workers trained in entire development model", "metadata": {"headings": [{"headings_0": {"content": "Plan) Output", "page": 57, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 56, "level": 3}}], "page": 57, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "ea", "metadata": {"headings": [{"headings_0": {"content": "ea", "page": 57, "level": 6}}, {"headings_1": {"content": "Plan) Output", "page": 57, "level": 3}}], "page": 57, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "value chain focused skills Operations \n2 Development Development Planning, 18010303-Resource 000006 Planning and 28,117 Plan \nResearch, Evaluation mobilization and Budget Budgeting services \nImplementation and Statistics \nexecution legal framework \ndeveloped and amended \n18040604 -Oversight 25,117 Monitoring Reports of NDP \nIII Programs produced \nResource Mobilization N/A \n560021 Inter- 3,000 and Budgeting Government Fiscal Transfer Reform \nrogramme \n3 Governance and Institutional 1205010406-Targeted 000003 Facilities 10,933 Security Coordination continuous professional Management \ndevelopment programme \nin place \n16060502-Administrative 560021 Inter- 110,000 support services enhanced Government Fiscal \nTransfer Reform \nrogramme \nInstitutional 16060502-Administrative Administrative and 294,383 Coordination \nsupport services enhanced Support Services \n4 Human Capital Education, Sports and 1205010202 Basic \n320003 Assets and", "metadata": {"headings": [{"headings_0": {"content": "ea", "page": 57, "level": 6}}, {"headings_1": {"content": "Plan) Output", "page": 57, "level": 3}}, [{"headings_0": {"content": "ea", "page": 57, "level": 6}}, {"headings_1": {"content": "Plan) Output", "page": 57, "level": 3}}], [{"headings_0": {"content": "ea", "page": 57, "level": 6}}, {"headings_1": {"content": "Plan) Output", "page": 57, "level": 3}}]], "page": 57, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,566,730", "metadata": {"headings": [{"headings_0": {"content": "2,566,730", "page": 57, "level": 6}}, {"headings_1": {"content": "ea", "page": 57, "level": 6}}], "page": 57, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "Development Skills \nRequirement and minimum Facilities management \nstandards met by the \nschools and training \ninstitutions \nIntegrated \\| \\_\\| \\| \\| \\| Transport Asset 09020102 climate proof 260009 Road \\_\\_285,795 3 3 \n54 \nSn Program Sub-program PIAP (Program Budget Output Total Out- Total No Number of Implementation Action \nput activities in fully", "metadata": {"headings": [{"headings_0": {"content": "2,566,730", "page": 57, "level": 6}}, {"headings_1": {"content": "ea", "page": 57, "level": 6}}, [{"headings_0": {"content": "2,566,730", "page": 57, "level": 6}}, {"headings_1": {"content": "ea", "page": 57, "level": 6}}], [{"headings_0": {"content": "2,566,730", "page": 57, "level": 6}}, {"headings_1": {"content": "ea", "page": 57, "level": 6}}]], "page": 57, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Plan) Output", "metadata": {"headings": [{"headings_0": {"content": "Plan) Output", "page": 58, "level": 3}}, {"headings_1": {"content": "2,566,730", "page": 57, "level": 6}}], "page": 58, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "expenditur the out-put implemented \nTransport Management strategic transport Maintenance \ne \"000\" activities \nInfrastructure infrastructure constructed \\| and Services \nand upgraded \n09030601 Transport 120007 Support Services \n\\| Infrastructure rehabilitated \nand maintained \n\u2018 \nResources, Management Budgeting services \nEnvironment, Environment and Natural 0607101 A Comprehensive 140035 Land 14,000 \n1 Climate change, Resources Management and up to date \nInformation \nLand and Water \nGovernment Land Management \nundertaken", "metadata": {"headings": [{"headings_0": {"content": "Plan) Output", "page": 58, "level": 3}}, {"headings_1": {"content": "2,566,730", "page": 57, "level": 6}}, [{"headings_0": {"content": "Plan) Output", "page": 58, "level": 3}}, {"headings_1": {"content": "2,566,730", "page": 57, "level": 6}}], [{"headings_0": {"content": "Plan) Output", "page": 58, "level": 3}}, {"headings_1": {"content": "2,566,730", "page": 57, "level": 6}}], [{"headings_0": {"content": "Plan) Output", "page": 58, "level": 3}}, {"headings_1": {"content": "2,566,730", "page": 57, "level": 6}}], [{"headings_0": {"content": "Plan) Output", "page": 58, "level": 3}}, {"headings_1": {"content": "2,566,730", "page": 57, "level": 6}}]], "page": 58, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "4,335,362 25 5", "metadata": {"headings": [{"headings_0": {"content": "4,335,362 25 5", "page": 58, "level": 3}}, {"headings_1": {"content": "Plan) Output", "page": 58, "level": 3}}], "page": 58, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "PIAP (Program \nBudget Output Total Out-put Total No Number of fully Implementation Action \nexpenditure activities implemented", "metadata": {"headings": [{"headings_0": {"content": "4,335,362 25 5", "page": 58, "level": 3}}, {"headings_1": {"content": "Plan) Output", "page": 58, "level": 3}}], "page": 58, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "Plan) Output", "metadata": {"headings": [{"headings_0": {"content": "Plan) Output", "page": 58, "level": 6}}, {"headings_1": {"content": "4,335,362 25 5", "page": 58, "level": 3}}], "page": 58, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "\"900\" in the out- activities \n1 Human Capital Education, Sports 1205010202 Basic \nput 120007 Support 328,049 \nDevelopment and Skills Requirement and minimu Services \nstandards met by the schools \nand training institutions \n55 \n5S", "metadata": {"headings": 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HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Budaka District Local Government, which comprise the Statement of Financial Position as at 30 June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Budaka District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}]], "page": 4, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of Budaka District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Budaka District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.45,400,125,347 out of which UGX.44,593,916,148 was warranted as shown \nbelow; \nSN Details Budget Warrants % funding UGX \\| UGX \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}, [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}], [{"headings_0": {"content": "| Treasury /", "page": 3, "level": 4}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}]], "page": 4, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Recurrent (Wage) 28,043,420,130 27,324,359,087 97 \\|", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": " \n\\| \n\\_\\_ \n\\_2 Recurrent (Non-wage) \\_\\_12,504,190,282 nd \n\\| \\_\\_12,591,338,438 \\| \n3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100 \n\\|.\" \n\\| \\_Total 45, 400,125,347 44,593,916,148 98 \\| \nOut of the total warrants of UGX.44,593,916,148, I reviewed the utilisation of warrants worth UGX.23,938,280,013 (55%) as summarised in the table below; \nSN Details \n\\| Actual \\| Cumulative Cumulati \\| \n\\| \\| \n\\| \nexpenditure Actual ve % out \\| \\| \n(UGX) expenditure \\| oftotal \\| \\| \\| \\| \\| warrants 151% Wage expenditure(including 19,858,134,828 \\| 19,858,134,828 83% pension and gratuity) N \n\\_\\_\\_\\_\\_ \n\\| \nNR \nNAL EA ice \n| 2. | PDM expenditure audited | 76,043,043 | 19,934,177,871 83% \n\\|", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}], [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}], [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}], [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}], [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}], [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}], [{"headings_0": {"content": "3 Development [1 .4,268,366,729 |... 4,265,366,229 7.100", "page": 5, "level": 4}}], [{"headings_0": {"content": "| 2. | PDM expenditure audited | 76,043,043 | 19,934,177,871 83%", "page": 5, "level": 3}}], [{"headings_0": {"content": "| 2. | PDM expenditure audited | 76,043,043 | 19,934,177,871 83%", "page": 5, "level": 3}}]], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Education grant \\| 391,612,302 \\_20,325,790,173 85% \\|", "metadata": {"headings": [{"headings_0": {"content": "| 2. | PDM expenditure audited | 76,043,043 | 19,934,177,871 83%", "page": 5, "level": 3}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": " \n4. Micro-Scale irrigation projects 275,170,131 | 20,600,960,304 | 86% \n\\| \nis R\u00dcGIETKINE m aussen | 1227726/800, 100, ode \nes \n2 \n6. Water Development Grant | 429,514,426 | 23,156,314,526 97% \n\\| \n\\|", "metadata": {"headings": [{"headings_0": {"content": "| 2. | PDM expenditure audited | 76,043,043 | 19,934,177,871 83%", "page": 5, "level": 3}}, [{"headings_0": {"content": "4. Micro-Scale irrigation projects 275,170,131 | 20,600,960,304 | 86%", "page": 5, "level": 3}}], [{"headings_0": {"content": "4. Micro-Scale irrigation projects 275,170,131 | 20,600,960,304 | 86%", "page": 5, "level": 3}}], [{"headings_0": {"content": "is R\u00dcGIETKINE m aussen | 1227726/800, 100, ode", "page": 5, "level": 4}}], [{"headings_0": {"content": "is R\u00dcGIETKINE m aussen | 1227726/800, 100, ode", "page": 5, "level": 4}}], [{"headings_0": {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "page": 5, "level": 3}}], [{"headings_0": {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "page": 5, "level": 3}}], [{"headings_0": {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "page": 5, "level": 3}}]], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Outputs/activities under budget \\| 781,965,487 23,938,280,013 100% \n[ \nperformance review (URF and \\| \nDDEG projects) \n\\| \nella) ihe \nTotal of the utilized \\| 23,938,280,013 \\| \n\\| \\| \\_Warrants audited \\| \\| \\| \\| \\_", "metadata": {"headings": [{"headings_0": {"content": "6. Water Development Grant | 429,514,426 | 23,156,314,526 97%", "page": 5, "level": 3}}], "page": 5, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "- --\\|- Observation \nRecommendation the end of the financial year (May 2023) which was too late \nconduct the process within the time limits therefore leading to \nunder absorption of funds. \n5 \nValidation of employees on the entity payroll \nThe District had 1,731 employees on the IPPS payrol of which The", "metadata": {"headings": [{"headings_0": {"content": "_____L_\u2014_\u2014", "page": 15, "level": 3}}], "page": 16, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "their dates of birth, captured in the payroll and data captured by Officer \nshould NIRA on the National IDs. The information is critical in the engage the affected identification of an individual. \nstaff and ensure that employee Inconsistent information undermines the integrity of the District\u2019s records are duly records and may complicate the employee service history and updated \nand retirement procedures. Where the errors in dates of birth increase brought to the the length of service, it may lead to the irregular extension of attention of the employee service. \nMinistry of Public Service within a Inconsistent information undermines the integrity of the District's specified timeline records and may complicate the employee service history and for \nappropriate \nObservation \nee \n- UGX.2,701,734 in the period under review leading to arrears. \naccurately \ncomputed and b) Over-remittance of UGX.477,457,787 and under-remittance of promptly paid as per UGX.13,887,209 of statutory deductions were made by the the payroll register. entity during the period. \nBesides, the amounts \nover c) Over-remittance of UGX.22,809,914 and under-remittance of remitted should be UGX.2,104,343 of non-statutory deductions were made by the followed up with a entity during the period. \nview of recovery. \nOver-remittance constrains resources allocated to pay the wage bill while under-remittance creates obligations to the District that could result in fines and penalties. Furthermore, over-remittance creates avenues for siphoning funds through the creation of fictitious suppliers/ beneficiaries in the system. \nThe Accounting Officer promised to start budgeting for the incremental rises in employees\u2019 salaries going forward. Furthermore, The Accounting Officer did not respond to the observations regarding over and under remittances of statutory and non-statutory deductions. \nDelayed deletion of employees from the payroll \nI noted that there were no instances of delayed deletion of staff who had either been retired, transferred, absconded or died. \nReview of the DLG Staff Establishment \nReview of the establishment revealed; \ni. Out of 406 approved positions, a total of 290 positions The \nAccounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 17, "level": 6}}, [{"headings_0": {"content": "appropriate", "page": 17, "level": 6}}], [{"headings_0": {"content": "appropriate", "page": 17, "level": 6}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 6}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 6}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 6}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 6}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 6}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 6}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 3}}]], "page": 17, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "were filled leaving a gap of 116 vacant positions. In Officer should re- addition, 290 positions were over-filled. \nassess the entity\u2019s establishment and ii. The entity did not have an approved and costed staff liaise with the establishment for primary, secondary and tertiary responsible institutions while the staff structure for health facilities stakeholders with a issued by Ministry of Health was not incorporated into the view to mobilizing district approved structure. \nresources to fill critical positions to Understaffing hinders the District\u2019s ability to deliver its objectives, enhance \nservice while overstaffing affects the wage budget of the District and delivery. \ncould be an indicator of an inadequate staff structure. \nThe Accounting Officer explained that the District has since made the wage analysis and requirement and submitted to the \nthe Parish Development Model\u2019 Programme. There is a risk that these funds may not be recovered from beneficiaries. \nThe Accounting Officer explained that the payables were mainly composed of YLP and UWEP whose recovery has become a challenge since most of the groups \ndisintegrated. \nThe Accounting Officer should liaise with the Ministry of Gender, Labour and Social Development to ensure that the funds are recovered. \nOTHER MATTER \nIn addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0 IMPLEMENTATION OF KEY GOVERNMENT \\_GRANTS/PROGRAMMES \n(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 \nrecommendations; \n4.1 DISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL \nGRANT (DWSSCG) \nThe District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nBudaka District received UGX.460,575,214, out of UGX.460,575,214 budgeted (100%) for the financial year 2022/23. Out of the UGX.460,575,214 received, the District spent UGX.429,514,426 (93%) leading to un-utilized funds of UGX.31,060,788. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \n", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 18, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 3}}], [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}], [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}], [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}], [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}], [{"headings_0": {"content": "disintegrated.", "page": 19, "level": 1}}], [{"headings_0": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}], [{"headings_0": {"content": "(FOCUS AREAS)", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}]], "page": 18, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- The following were my observaticns; --- -~-: 4.1.1 Positive observations", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}], "page": 20, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "oe All the 20 boreholes including the newly constructed and the rehabilitated were fully functional at the time of the audit. \noe Phased Construction of Solar-Powered Piped Water Supply System in Tademeri Sub County under UgIFT Programme was well executed. The Pump house was constructed transmission pipes were well layed, Casting of tank tower foundation, fabrication of tank tower steel, siting, drilling, and casting of the production well were also done. \ne 4-Stance Climate Resilient Public VIP Latrine was constructed at Kasuleta, Kakule Sub county \ne All the projects had their procurement adverts published by 30th June 2022, except for Lyama/Tademeri Solar powered mini piped water system which was advertised on 11/07/2022. \nAll the projects had their procurement contracts awarded by 31st October 2022 \noe \n4.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \ne UGIFT projects should be prioritized when allocating water sources \noe All water projects should be constructed on land for which the District hads ownership or consent offer. \no The District should ensure that each sub county attains the level of the district average and eventually to the national requirement \no The Accounting Officer should make timely submission of reports", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}]], "page": 20, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.3 Regularity of the Planning and Budgeting Process \n4.1.3.1 Fairness in the distribution of projects \nSec 5.1 of the Grant Guidelines (2022/2023) stated that; during the allocation of the water grant, LGs should prioritize water supply investments for sub-counties that have water coverage rates below the district average. \nIn a comparison of each sub-county\u2019s need (basing on its water coverage) against the allocation of water grant it received of UGX.460,575,214, I noted the following. a) The sub-county that got the most allocation was number 6 out of 6 in the ranking based on need, \nb) The sub-county that got the least allocation was number 5 out of 6 in the ranking based on need, \nc) The deprived sub-county was number 1 out of 6 in the ranking based on allocation received, and \n0 4,1:4 Budget Performance:of the Grant \n4.1.4.1 Release of funds \nThe water grant was incorporated into the entity\u2019s budget which was approved by Parliament/Council for release and implementation. \nMy review of IFMS (BIG report) revealed that all the budgeted amount of UGX.460,575,214, was realized representing 100%. \nInitial Budgeted Amount Revised Budget Released Performance u EN) ee reese ROUTE (UGX) (rages) ree \n\\| \n460,575,214 460,575,214 460,575,214 100% \n4.1.4.2 Absorption of released funds \nOut of the realized UGX.460,575,214, only UGX.429,514,426 (93%) was absorbed, leading to an unspent balance of UGX.31,060,788 (7%) as shown below; \nReleased Revenue Total Expenditure Unspent Balance Performance a et ee 0...\u00bb BEE \n460,575,214 ln oe \n31,060,788 \n7 \nPartial absorption leads to partial implementation of the activities for example water testing and cleaning water areas and hence limiting service delivery. \nThe Accounting Officer explained that these were funds for retention whose defect liability was on and were paid in the subsequent financial year. \nThe Accounting Officer should ensure that all funds disbursed are fully implemented so as to enhance service delivery. \n4.1.5 Regularity of the Procurement Process \n4.1.5.1 Delayed procurement processes \nSec 7.2 of the Grant Guidelines (2022/2023) requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31st of October. My review of procurement files revealed the \nfollowing; \no All the projects had their procurement adverts published by 30th June 2022, except for Lyama/Tademeri Solar powered mini piped water system which was advertised on 11/07/2022. \noe All the projects had their procurement contracts awarded by 31st October 2022.", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 1}}], [{"headings_0": {"content": "460,575,214 ln oe", "page": 21, "level": 1}}], [{"headings_0": {"content": "31,060,788", "page": 21, "level": 3}}], [{"headings_0": {"content": "31,060,788", "page": 21, "level": 3}}], [{"headings_0": {"content": "31,060,788", "page": 21, "level": 3}}], [{"headings_0": {"content": "31,060,788", "page": 21, "level": 3}}], [{"headings_0": {"content": "31,060,788", "page": 21, "level": 3}}], [{"headings_0": {"content": "31,060,788", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 21, "level": 3}}]], "page": 20, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- efforts shall be made to achieve the agreed objectives or targets, asthe programme of the council. \nA review of the annual work plan revealed that six (6) activities were supposed to have been implemented during the Financial Year under review. However only 2 activities were fully implemented, 2 activities were partially implemented and 3 activities were not implemented as shown in the table below and further detailed in the table below \nWater Planned Actual Variance Expenditure Audit Projects/ quantity quantity (UGX) Remarks facilities", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 21, "level": 3}}], "page": 22, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": " \n\u201c\\| Bore hole drilling \\| \nDrilling & bore holes Ni \n7 \\| \\| Fully done \n157,762,703. \n& construction construction of and \n7 hand pumps production and at well drilled. UGX.157,762,70 \n3 \nprotection \nnie a aa \n13 bore holes 13 bore holes rehabilitated 4 Construction of 1 pit latrine 1 pit latrine pit latrines constructed constructed", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 21, "level": 3}}, [{"headings_0": {"content": "following;", "page": 21, "level": 3}}], [{"headings_0": {"content": "following;", "page": 21, "level": 3}}], [{"headings_0": {"content": "157,762,703.", "page": 22, "level": 3}}], [{"headings_0": {"content": "157,762,703.", "page": 22, "level": 3}}], [{"headings_0": {"content": "157,762,703.", "page": 22, "level": 3}}], [{"headings_0": {"content": "nie a aa", "page": 22, "level": 3}}], [{"headings_0": {"content": "nie a aa", "page": 22, "level": 3}}]], "page": 22, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.3.2 Areas of Improvement \n4.3.3 Selection of Schools/Projects for Education Development Grant \nGuideline 6.2.1.2 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires that priority should be given to ensure that schools meet Minimum Quality Standards and District Averages, select the schools and infrastructure, which are furthest below the LG average, Completion of ongoing secondary and primary infrastructure from the previous financial years, Expansion of existing schools with the highest pupil to classroom ratios and highest pupil to latrine stance, Rehabilitation of schools affected by natural disasters. \nIn addition, Local Governments need to maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization as per the \nguidelines. \nI noted that the District does not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant.", "metadata": {"headings": [{"headings_0": {"content": "(SFG)", "page": 28, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 28, "level": 1}}]], "page": 28, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. details Expenditure Expenditure evidence findings conclusion (UGX) \nUGX \nSupply of 146,612,000 0 \\| \n1460 desks \nto 32 \nprimary \nschools", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 31, "level": 1}}], "page": 32, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "= \n1,460 Desks for Supply \nwas yi \nF/Y 2021/22 witnessed and were distributed verified by o 32 schools Internal Audit among which as \nincluded Budaka procurement FHP for F/Y (100),Kadimukol 2021/22 and i P/s (100), the respective Wairagala P/s Primary School (60),Katira P/s Head teachers (60), Bugolya did \n(60), Lerya P/s acknowledge (50). \nreceipt. Constructio 103,046,238 There were no Works n of 2 125,000,000 \ndefect s and the were fully classroom \nworks were fully implemente blocks at St \nexecuted as per d; still \nKaroli PS \nthe BOQs. The under water tank was retention also installed and period the taps are fully \nfunctioning. \n(KE \\| i Constructio 120,000,000 \nWorks were not Works were n of 5 \nexecuted and not \nstance funds were undertaken latrines at diverted to Budaka \npurchase of land \nFHP, \nfor Kamonkoli seed \nNalubembe school and P/S, \npurchase of extra \nNanasanga \ndesks. It was P/S, \nrevealed that there Kerekerene \nwas a council P/S resolution and approval to this effect; however, this was not availed \nfor verification. \n\\|\\_\\| Total 391,612,000 103,046,238 \\|", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 31, "level": 1}}, [{"headings_0": {"content": "delivery.", "page": 31, "level": 1}}], [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}], [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}], [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}], [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}], [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}], [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}]], "page": 32, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 4A \u201cMICRO SCALE IRRIGATION \nThe GoU is implementing the micro scale irrigation programme in Budaka District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding.", "metadata": {"headings": [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}], "page": 33, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": " \nBudaka District received UGX. 275,170,131 out of UGX. 275,170,131 budgeted to implement the following activities. \nee \u2014 Teer \nquantit \nservices leaders (max 15% min 40% \nDemonstration sites set up for selected eligible farmers (Max 30% \nNot quantified Not quantified \nAwareness raising for local Not quantified Ne quantified \\| leaders (max 15%) \nI designed audit procedures to assess whether the utilization of the Micro-scale irrigation program was done in accordance with the program guidelines. \nThe following were my observations; \n4.4.1 Positive observations \no All budgeted funds were received. \ne All program funds for the financial year were spent on eligible and allowable \nexpenditures. \noe No ineligible expenditures were incurred. \nFarmers were provided with training and technical support by the suppliers of the o \nirrigation equipment during the warranty period. \n4.4.2 Areas of improvement \nI noted the following areas where the district needs improvement; \n4.4.3 Absorption of Micro-Irrigation program \nRevised Warrants/ Total Variance .... ...% absorption \\|.. \nbudget Release expenditure (as per payment file \nQuarter 48,649,131 191,274,631 -191,274,631 Four \n275,170,131 275,170,131 219,384,131 55,786,000 \nThere was minimal expenditure in the second and third quarter due to delayed pre- approval of annual work plan and budget by Ministry of Agriculture. Furthermore, lack of senior agricultural engineer to develop BoQ and engineering designs, led to delays in the commencement of the procurement process for supply of and installation of equipment for the demo farms. \nUnder absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer explained that Delays in assessing funds in IMIS caused delays in the implementation of the program activities. \nI advised the Accounting Officer to always devise strategies to ensure that all funds availed are absorbed and spent for the planned activities. \n4.4.4 Activi \nercentage allocations and codes for complementary services", "metadata": {"headings": [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}, [{"headings_0": {"content": "Karoli PS", "page": 32, "level": 3}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "ee \u2014 Teer", "page": 33, "level": 2}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}], [{"headings_0": {"content": "expenditures.", "page": 33, "level": 1}}]], "page": 33, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.", "metadata": {"headings": [{"headings_0": {"content": "ee]", "page": 41, "level": 5}}], "page": 43, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.3.5 Review of the PDM Governance Structures \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"4 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer o \n(AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer \n(DCDO).", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 47, "level": 3}}], [{"headings_0": {"content": "(DCDO).", "page": 48, "level": 1}}]], "page": 48, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. PDM SACCO \u00ab PDM SACCOs with fully constituted The Accounting Officer Board \nBoards did not hold regular Board should ensure that PDM meetings. SACCO boards regularly e The members of the board filled in hold Board meetings. expression of interest forms prior \nto being elected board members.", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}], "page": 50, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": " \nFailure to hold board meetings may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n>| \nSACCO \ne All SACCOs constituted the The Accounting Officer Committees and \nsupervisory, executive committees should ensure that all the Sub Committees \nas well as the Loan, Production, subcommittees are fully Marketing, Business Development functional. \nservices, Finance and investment \nsub Committees. \nFailure to have a functioning \nBoard/Committees/Sub-Committees \nmay lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \n5.3.6 Review of Training Implementation Activities \nParagraph 27 of PDM - A LG Guide for Supporting HH & EGs in Accessing Loans under PRF \u2014 Version: Guide 2, Jan 2023, and Paragraph 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023 require that; \ne After the orientation workshop, each Master ToT DPOs & DCOs shall facilitate ToT workshops at each of the Higher Local Governments (HLG) which will target members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare \nSN Nature of Observations \nRecommendation training", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}, [{"headings_0": {"content": "(PDC)", "page": 49, "level": 1}}], [{"headings_0": {"content": ">|", "page": 50, "level": 2}}], [{"headings_0": {"content": ">|", "page": 50, "level": 2}}], [{"headings_0": {"content": ">|", "page": 50, "level": 2}}], [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}], [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}], [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}], [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}], [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}]], "page": 50, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Training \nof\\|e The HLG core implementation team did The", "metadata": {"headings": [{"headings_0": {"content": "Board/Committees/Sub-Committees", "page": 50, "level": 3}}], "page": 51, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "Accounting \nHouseholds and not train households and enterprise Officer should Enterprise Group group leaders in 27 parishes on ensure that the Leaders \nhousehold visioning and enterprise training \nof analysis. households and enterprise group Lack of training on household visioning and leaders is carried out enterprise analysis may ultimately deter the in all enterprise socio-economic transformation aspirations groups consistently with a major focus on income levels and and regularly. \nthe quality of life they want to live. \n5.3.7 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 51, "level": 6}}, [{"headings_0": {"content": "Accounting", "page": 51, "level": 6}}], [{"headings_0": {"content": "Accounting", "page": 51, "level": 6}}]], "page": 51, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "heading"}}, {"content": "The LG and more specifically the TILED department shall support the Office of oe \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process. \nA SACCO shall not carry on the business of provision of financial services to its o \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe PDM Enterprise Groups shall be registered by the Community Development oe \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The oe \npurpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs. \nThe Chairperson PDM SACCO shall from time to time update the PDM Member oe \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO \nThe AO shall submit an Attestation Form to confirm that the PDM SACCO was o \nformed in accordance with the issued PDM Pillar 3 guidelines. This was further \nSN Nature ---- - ---of Observations \nregistration \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 51, "level": 6}}, [{"headings_0": {"content": "Accounting", "page": 51, "level": 6}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}]], "page": 51, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -\\| \u2014-- ---", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 52, "level": 3}}], "page": 52, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "SACCOs may be legally challenged leading undertake the licensing to loss of funds. \nprocess. \nThe Accounting Officer explained that management would seek guidance with regard to this observation. \n5.3.8 PDM SACCO Operations \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, [{"headings_0": {"content": "registration", "page": 52, "level": 3}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}]], "page": 52, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe The identification of subsistence households shall be carried out using the wealth-ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons. \noe Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. \ne No payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others. \nA loan applicant must be a member of a registered subsistence household on the oe \nPDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \ne All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). \ne Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise \n[SN Activity ~~ ~~: -\\| Observations \nRecommendation result into ineligible beneficiaries \naccessing PRF. \nThe Accounting Officer acknowledged the observations. \nInsurance Policy for e None of the beneficiaries among the The Accounting Officer Farming Enterprises 76 PDM SACCOs obtained should ensure that agricultural insurance policies from farming enterprises UAIS. obtain agricultural insurance policies from Lack of recourse in form of insurance UAIS. \nwill expose the farming enterprises to \nthe adverse effects of climate change \nand may result into failure to recover the \nloan funds. \nThe Accounting Officer explained that there was no provision for insurance since all the finds distributed were used for investment. \nRegistration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 52, "level": 3}}, [{"headings_0": {"content": "registration", "page": 52, "level": 3}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}], [{"headings_0": {"content": "registration", "page": 52, "level": 3}}], [{"headings_0": {"content": "Registration", "page": 53, "level": 6}}]], "page": 52, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\|: 000\u2019000\u201800T Ce a ODDVS Wdd VIVGNE-duyM WWIVAT O\u20ac\n- \\- 000\u2019000\u201900T \n000\u2019000\u201900T \\| \nODDVS Wdd VAVGNE-GUVM VEWSANE 6Z\n- \\- 000\u2019000\u201900T 000\u2019000\u201900T ODIVS Wdd VIVGNE-VLISNWVN 8z E - 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000\u2019000\u201900T 000\u2019000\u201900T \nOIIVS WAd VIVGNS-TeIGON +T", "metadata": {"headings": [{"headings_0": {"content": "Plan) Output", "page": 58, "level": 6}}, [{"headings_0": {"content": "\u2014F = OT", "page": 59, "level": 3}}], [{"headings_0": {"content": "\u2014F = OT", "page": 59, "level": 3}}]], "page": 59, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\- 000\u2019000\u201900T 000\u2019000\u201900T OIIVS WaAd WIvane-v\u0131nMn\u0131Lnn ET ia \\| 000\u2019000\u2019007 000\u2019000\u201d007 \n000\u2019000\u201900T 7 Ninn 000\u2019000\u201900T TAnN \n=", "metadata": {"headings": [{"headings_0": {"content": "\u2014F = OT", "page": 59, "level": 3}}], "page": 59, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": "OODWS Wd VAVGNE-VILOM ZT \nOD9VS Wdd WIVGNE-Teadyy TT x", "metadata": {"headings": [{"headings_0": {"content": "\u2014F = OT", "page": 59, "level": 3}}, [{"headings_0": {"content": "\u2014F = OT", "page": 59, "level": 3}}]], "page": 59, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\- 000\u2019000\u201900T 000\u2019000\u201900T OODVS Wdd VVGNE-VNNEgY OT\n- \\- 000\u2019000\u201900T 000\u2019000\u201900T OIIVS Wdd VIVGNE-duvM OODNAWVN 6\n- \\- 000\u2019000\u201900T 000\u201900000T OIIVS WAd WIVAaNg-QUVM OASMAWN \\| 8\n- \\- 000\u2019000\u201900T 000\u2019000\u201900T ODDVS Wdd WIVGNE-duvM TIOHIVWN Z\\|\n- \\- 000\u2019000\u201800T 000\u2019000\u201900T OIIVS WAd WIVANg-QUVM 3SvMa \\| 9\n- \\- 000\u2019000\u201900T 000\u2019000\u201900T OODVS Wdd Vvand-duym wivang Ss\n- \\- 000\u2019000\u201900T 000\u2019000\u201900T ODDVS Wdd VIVGNE-Iuldvs +\n- \\- 000\u2019000\u201900T 000\u2019000\u201900T OIIVS WAd WIVANE-VIVONVANVN \u20ac 7 - 000\u00b0000\u201900T 000\u00b0000\u201900T OIIVS WAd vAMvana-FaInnava Z\n- \\- 000000\u201900T 000\u2019000\u201900T \nOD9VS Wdd VIVGNE-MVHD T Jopun JSAO NS", "metadata": {"headings": [{"headings_0": {"content": "\u2014F = OT", "page": 59, "level": 3}}], "page": 59, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "list"}}, {"content": " \n('x9n) \u00bbuenen ('X9N) Jad lenpv (\u2019X9N) dad pePwedx3 \nOJIVS 30 aweN SODOVS Wd Jo Bulpung :\u00a2 xipueddy \nLS \n2 : 000\u2019000\u201900T 000\u2019000\u201900T ODOVS Wdd WiIvdNd-vAYsl T9 \u2014\u2014 000'000'00T 000\u2019000\u201d00T \nODIVS Wdd WIVAGNE-VNYAWV 09 000\u00b0000\u2019007 000\u00b0000\u00b0001 ODIVS Wdd VIVGNE-IVHONdNs 6S 12 ].000\u00b0000\u2019007 000\u00b0000\u2019007 \n000\u2019000\u2019007 000\u2019000\u201900T \n000\u2018000\u201900T \\| 000'000\u201900T \nODDVS Wdd WIVGNE-VZNVAN 8S ODIVS Wdd WIVGNE-FINAVY ZS \nODDVS Wad WIVGNE-TIOWW 9S 000\u2019000\u201900T 000\u201d000\u2019001 ODDVS Wdd VWIVGNE-VONOAEY SS 000\u2019000\u2019007 000\u2018000\u201900T \nODDVS Wdd VIVGNE-O1NNAS \\#5 \n[=F \n[0000001 \nWaa \u20ac \n: : 000\u2019000\u2019007 000\u2019000\u2019007 OIIVS WAd WIIVaNa-LLISON Zs = 000\u00b0000'00T 000\u00b0000'00T OIIVS WAd WIVAaNa-TIONNWIAVN [- 000\u00b0000'00T 000\u00b0000'00T ODIVS Wdd VWIVdNd-duvM F1313d je 000\u00b0000\"00T 000\u00b0000'00T OIIVS WAd WIVANa-AUVYM FJIOONVLIV =\\| 000'00000T ee: ODIVS Wdd WIvana-AaUYM DII-DI = 000\u2019000\u201800T 000\u00b0000\"00T ODDVS Wdd VNvana-AuVM DIOINE = 000\u00b0000\u201900T 000\u00b0000\u2019007 ODIDVS Wdd WMVANa-SHDNIAVN 9b ; s 000\u2019000\u201900T 000'000\u201900T ODDVS Wdd VAVGNE-OLNIWYNNE Sb : = 000\u2018000\u201900T 000\u2019000'00T OIIVS WAd WIVANS-TAIWNIQVL Pr FE \n000\u00b0000\"00T \nODDVS Wdd VIVGNE-OTWINWYN \u20acF : 000\u2019000\u2019007 000\u00b0000\u2019001 OIIVS Wdd WIVGNE-TINIVN Zr - \n. . 000\u2019000\u201d00T 000\u2019000\u2019007 OIIVS WAd WUVANg-OANOSNTVN Tr : . Te: 000\u2018000\u201900T ODIVS Wdd VAVGNE-d VONVSNVN OF = 000\u2019000\u201800T 000\u00b0000\u201800T OO3DVS Wdd VIVGNE-V VONVSNVN 6\u20ac = 000\u00b0000\u201900T 000\u00b0000\u201900T \n000\u2019000\u201900T 000\u2019000\u201900T \nOIIVS NAd VAVdNa-d IGNI 8e \nOIIVS WAd WiIVaNE-V IGN! ZE 000\u2019000\u201900T 000\u00b0000\u201900T ODIVS WAd VAVGNE-SASONVN 9E 000\u2019000\u201900T 000\u2019000\u201900T \n000\u2018000\u201900T 000000\u201900T \nODDVS Wdd WIVGNE-VOSVN SE \nOD0VS WGd WIVvana-vavanT FE 000'000\u201900T 000'000\u201800T ODDVS Wd WAVGNE-OYSNSANNA EE 000\u00b0000\u201900T 000\u2019000\u201900T ODDVS Wdd WIVGNE-dYvM INNS \n000\u00b0000\u201900T \n000\u00b0000\u201900T \n\"X9n) \u00bbauenen (*XON) aud 1enpy \"X9N) aud pepedxy \nODDVS Wdd VAVGNE-davM SANSSTIIVN \nOIIVS 30 9UuIeN", "metadata": {"headings": [{"headings_0": {"content": "\u2014F = OT", "page": 59, "level": 3}}, [{"headings_0": {"content": "('x9n) \u00bbuenen ('X9N) Jad lenpv (\u2019X9N) dad pePwedx3", "page": 59, "level": 2}}], [{"headings_0": {"content": "('x9n) \u00bbuenen ('X9N) Jad lenpv (\u2019X9N) dad pePwedx3", "page": 59, "level": 2}}], [{"headings_0": {"content": "('x9n) \u00bbuenen ('X9N) Jad lenpv (\u2019X9N) dad pePwedx3", "page": 59, "level": 2}}], [{"headings_0": {"content": "('x9n) \u00bbuenen ('X9N) Jad lenpv (\u2019X9N) dad pePwedx3", "page": 59, "level": 2}}], [{"headings_0": {"content": "('x9n) \u00bbuenen ('X9N) Jad lenpv (\u2019X9N) dad pePwedx3", "page": 59, "level": 2}}], [{"headings_0": {"content": "('x9n) \u00bbuenen ('X9N) Jad lenpv (\u2019X9N) dad pePwedx3", "page": 59, "level": 2}}], [{"headings_0": {"content": "[=F", "page": 60, "level": 5}}], [{"headings_0": {"content": "[0000001", "page": 60, "level": 5}}], [{"headings_0": {"content": "Waa \u20ac", "page": 60, "level": 5}}], [{"headings_0": {"content": "Waa \u20ac", "page": 60, "level": 5}}], [{"headings_0": {"content": "000\u00b0000\"00T", "page": 60, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\"00T", "page": 60, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\"00T", "page": 60, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\"00T", "page": 60, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\"00T", "page": 60, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\"00T", "page": 60, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\"00T", "page": 60, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u201900T", "page": 60, "level": 3}}], [{"headings_0": {"content": "000\u00b0000\u201900T", "page": 60, "level": 3}}], [{"headings_0": {"content": "\"X9n) \u00bbauenen (*XON) aud 1enpy \"X9N) aud pepedxy", "page": 60, "level": 4}}], [{"headings_0": {"content": "\"X9n) \u00bbauenen (*XON) aud 1enpy \"X9N) aud pepedxy", "page": 60, "level": 4}}], [{"headings_0": {"content": "\"X9n) \u00bbauenen (*XON) aud 1enpy \"X9N) aud pepedxy", "page": 60, "level": 4}}]], "page": 59, "document_name": "Budaka District Local Government Report od the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file