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-{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nFINANCIAL STATEMENTS OF BUGWERI DISTRICT LOCAL GOVERNMENT ON THE  \nFOR THE YEAR ENDED 30\u2122 JUNE, 2023", "metadata": {"headings": [], "page": 1, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], "page": 1, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}]], "page": 1, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS  \nLE AS il eee ii erence eee aE ee rcerereeerememnevens N  \n1 EIER BER TS NEN rer ee 1 Er EEE Male  \n1 arena 10 implementakl\u00f6n ofthe Approved Budael..  \n1 one wenn nein 20 Management \u00f6f the Government Salary Payroll  \n9 cnusewannnnuunnesenaununeneensnnannnnene nen EI One 12 TE TEE EEE 30 BRBUMLISHSR GE HEN ar. nennen 12 EIER\" VE DE 12 a a nn an a oleae Nei wen eR 4.0  \nImplementation of Key Government Grants/Programmes (FOCUS AREAS) nenne. 13 Other Infarmallon 25 m nn nn Management\u2019s Responsibility for the Financial StateMents.......ccscccccscssscsscscssceceseseeesssseeess 26 Auditor\u2019s Responsibility for the Audit of Financial Statement..........ccccccscccssssesssseeeesssssseees 26 DENE Monet ning Mesa is! 0 te errungen 27 BERGE On the ANGIE of Compliance with: LEGislation  \n27 una une ann nenn 5.0  \nImplementation of the Parish Development Model .........::scssssssssssssssssessesseeevsrseeees 27 POP nn BIETEN 38 \nList of Acronyms \n\\| Acronym \nTran\u201d an \u2014 eg DLG District Local Government  \nGo \\| Government of Uganda  \nICT \\| Information Human Technology \nHCMS \\| Capital Management System eee", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}]], "page": 3, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "_| and Communication", "metadata": {"headings": [{"headings_0": {"content": "_| and Communication", "page": 4, "level": 2}}, {"headings_1": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "| INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "| INTOSAI", "page": 4, "level": 1}}, {"headings_1": {"content": "_| and Communication", "page": 4, "level": 2}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "International Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 4, "level": 1}}, {"headings_1": {"content": "| INTOSAI", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "IPPS. a \\| Integrated Personnel i", "metadata": {"headings": [{"headings_0": {"content": "International Organization of Supreme Audit Institutions", "page": 4, "level": 1}}, {"headings_1": {"content": "| INTOSAI", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "and", "metadata": {"headings": [{"headings_0": {"content": "and", "page": 4, "level": 3}}, {"headings_1": {"content": "International Organization of Supreme Audit Institutions", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Payroll", "metadata": {"headings": [{"headings_0": {"content": "Payroll", "page": 4, "level": 2}}, {"headings_1": {"content": "and", "page": 4, "level": 3}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "system", "metadata": {"headings": [{"headings_0": {"content": "system", "page": 4, "level": 1}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 2}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "ISSAIs International Standards of Institutions i \\| Supreme Audit", "metadata": {"headings": [{"headings_0": {"content": "system", "page": 4, "level": 1}}, {"headings_1": {"content": "Payroll", "page": 4, "level": 2}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "LGPPDA _ | Local Government Public Procurement and Disposal Authority _", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA _ | Local Government Public Procurement and Disposal Authority _", "page": 4, "level": 1}}, {"headings_1": {"content": "system", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "t \\| \\| \\| Lower Local Governments  \n\\| LLG  \nIR \u2018\\| Local Revenue \\_", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA _ | Local Government Public Procurement and Disposal Authority _", "page": 4, "level": 1}}, {"headings_1": {"content": "system", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "MDAs | Ministries, Departments and Agencies", "metadata": {"headings": [{"headings_0": {"content": "MDAs | Ministries, Departments and Agencies", "page": 4, "level": 1}}, {"headings_1": {"content": "LGPPDA _ | Local Government Public Procurement and Disposal Authority _", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "IMoES\\_ \\| Ministry of Education", "metadata": {"headings": [{"headings_0": {"content": "MDAs | Ministries, Departments and Agencies", "page": 4, "level": 1}}, {"headings_1": {"content": "LGPPDA _ | Local Government Public Procurement and Disposal Authority _", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "MoFPED", "metadata": {"headings": [{"headings_0": {"content": "MoFPED", "page": 4, "level": 1}}, {"headings_1": {"content": "MDAs | Ministries, Departments and Agencies", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Ministry", "metadata": {"headings": [{"headings_0": {"content": "Ministry", "page": 4, "level": 2}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "of \u2018Finance, Planning and E Economic Development _", "metadata": {"headings": [{"headings_0": {"content": "of \u2018Finance, Planning and E Economic Development _", "page": 4, "level": 1}}, {"headings_1": {"content": "Ministry", "page": 4, "level": 2}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "| MoGLSD Ministry Gender, Labour and", "metadata": {"headings": [{"headings_0": {"content": "| MoGLSD Ministry Gender, Labour and", "page": 4, "level": 2}}, {"headings_1": {"content": "of \u2018Finance, Planning and E Economic Development _", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\_ of Social Development.", "metadata": {"headings": [{"headings_0": {"content": "| MoGLSD Ministry Gender, Labour and", "page": 4, "level": 2}}, {"headings_1": {"content": "of \u2018Finance, Planning and E Economic Development _", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "MoLG _ Ministry", "metadata": {"headings": [{"headings_0": {"content": "MoLG _ Ministry", "page": 4, "level": 2}}, {"headings_1": {"content": "| MoGLSD Ministry Gender, Labour and", "page": 4, "level": 2}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "of Local Government 7", "metadata": {"headings": [{"headings_0": {"content": "MoLG _ Ministry", "page": 4, "level": 2}}, {"headings_1": {"content": "| MoGLSD Ministry Gender, Labour and", "page": 4, "level": 2}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "_| Audit F", "metadata": {"headings": [{"headings_0": {"content": "_| Audit F", "page": 4, "level": 2}}, {"headings_1": {"content": "MoLG _ Ministry", "page": 4, "level": 2}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\u00a2", "metadata": {"headings": [{"headings_0": {"content": "_| Audit F", "page": 4, "level": 2}}, {"headings_1": {"content": "MoLG _ Ministry", "page": 4, "level": 2}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "NAA National Act", "metadata": {"headings": [{"headings_0": {"content": "NAA National Act", "page": 4, "level": 2}}, {"headings_1": {"content": "_| Audit F", "page": 4, "level": 2}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "NTR \\| Non-Tax Revenue  \n\u201cPEMA \\| Program Act \nj \\| Budgeting System J Public Finance Management \\|PS/ST PPDA", "metadata": {"headings": [{"headings_0": {"content": "NAA National Act", "page": 4, "level": 2}}, {"headings_1": {"content": "_| Audit F", "page": 4, "level": 2}}, [{"headings_0": {"content": "NAA National Act", "page": 4, "level": 2}}, {"headings_1": {"content": "_| Audit F", "page": 4, "level": 2}}]], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Public Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "| Public Procurement & Disposal of Public Assets", "page": 4, "level": 1}}, {"headings_1": {"content": "NAA National Act", "page": 4, "level": 2}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\u2018TSA. \\| Permanent Single / Secretary to \nSecretary. \u00ab t Treasury.", "metadata": {"headings": [{"headings_0": {"content": "| Public Procurement & Disposal of Public Assets", "page": 4, "level": 1}}, {"headings_1": {"content": "NAA National Act", "page": 4, "level": 2}}, [{"headings_0": {"content": "| Public Procurement & Disposal of Public Assets", "page": 4, "level": 1}}, {"headings_1": {"content": "NAA National Act", "page": 4, "level": 2}}]], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Treasury Account |TSSA Treasury Sub Single Account _ | UgIFT", "metadata": {"headings": [{"headings_0": {"content": "Treasury Account |TSSA Treasury Sub Single Account _ | UgIFT", "page": 4, "level": 1}}, {"headings_1": {"content": "| Public Procurement & Disposal of Public Assets", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "__ | Uganda \u2018Intergovernmental Fiscal Transfers Program for Results", "metadata": {"headings": [{"headings_0": {"content": "__ | Uganda \u2018Intergovernmental Fiscal Transfers Program for Results", "page": 4, "level": 2}}, {"headings_1": {"content": "Treasury Account |TSSA Treasury Sub Single Account _ | UgIFT", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\|  \n\\_UGX \\_Uganda Shilling", "metadata": {"headings": [{"headings_0": {"content": "__ | Uganda \u2018Intergovernmental Fiscal Transfers Program for Results", "page": 4, "level": 2}}, {"headings_1": {"content": "Treasury Account |TSSA Treasury Sub Single Account _ | UgIFT", "page": 4, "level": 1}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "metadata": {"headings": [{"headings_0": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}, {"headings_1": {"content": "__ | Uganda \u2018Intergovernmental Fiscal Transfers Program for Results", "page": 4, "level": 2}}], "page": 4, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUGWERI DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}, {"headings_1": {"content": "__ | Uganda \u2018Intergovernmental Fiscal Transfers Program for Results", "page": 4, "level": 2}}, [{"headings_0": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}, {"headings_1": {"content": "__ | Uganda \u2018Intergovernmental Fiscal Transfers Program for Results", "page": 4, "level": 2}}]], "page": 5, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}], "page": 5, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Bugweri District Local Government, which comprise the Statement of Financial Position as at 30 June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Bugweri District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}]], "page": 5, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Bugweri District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.29,040,270,844 out of which UGX.28,418,234,100 (98%) was warranted as shown below. \nSN Details Budget Warrants % funding \nUGX (A) UGX (B)  \nRecurrent (Wage) 18,707,491,631 18,707,491,631 Recurrent (Non- 6,039,665,578 5,417,628,836", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "\\ Uganda Support to Municipal infrastructure Development | . on |", "page": 4, "level": 3}}]], "page": 5, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "wage)", "metadata": {"headings": [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Development 4,293,113,635 4,293,113,633 \\| 100% Total 29,040,270,844 28,418,234,100 98% \nOut of the total warrants of UGX.28,418,234,100 I reviewed the utilisation of warrants worth UGX.20,056,910,973 (71%) as summarised in the table below. \nSN Details Actual Cumulative Cumulativ expenditure Actual e Yage", "metadata": {"headings": [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}, [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}]], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "expenditure out of total \n\\| 1. \\_\\| Wage expenditure", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}, [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}]], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Pension and Gratuity\n3. PDM expenditure audited", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "warrants 14,993,514,365 14,993,514,365 53% 581,325,275 15,574,839,640 55% 36,062,398 15,610,902,038 55%", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Education grant - Formerly 356,314,945 15,967,216,983 56% SFG\n5. Microscale irrigation 98,275,047 16,065,492,030 57%", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}, {"headings_1": {"content": "wage)", "page": 6, "level": 1}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "rojects", "metadata": {"headings": [{"headings_0": {"content": "rojects", "page": 6, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "cll:", "metadata": {"headings": [{"headings_0": {"content": "rojects", "page": 6, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "6. UGIFT (Infrastructure) 2,566,927,647 18,632,419,677 66% ds Water development grant 472,728,285 19,105,147,962 67% (Piped water, and Rural  \nwater and Sanitation grant)\n7. Budget outputs sampled 951,763,011 20,056,910,973 71% 9.", "metadata": {"headings": [{"headings_0": {"content": "rojects", "page": 6, "level": 1}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 1}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "20,056,910,973", "metadata": {"headings": [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Total of the utilised 20,056,910,973 warrants audited \nNo Observation Recommendation 1.1 Revenue Performance  \nPerformance of Local Revenue  \nAccording to the approved budget, Bugweri District was supposed to The  \nAccounting collect Local revenue to the tune of UGX. 132,531,000 however; by Officer  \nshould the end of the year only UGX.84,029,950 had been collected devise strategies to representing 63% performance. The summary is in the table below ensure that all and details are in Appendix 1.  \nbudgeted revenue is collected.  \nSource Approved Actual i Variance  \ni i \nOverall, the District under collected local revenue which denied the entity resources for implementation of the following planned activities. \nNo Observation Recommendation \nInspection Welfare and Inspection and 946,533 Monitoring Entertainme Monitoring of  \nnt \nEducation Institutions \nHIV/AIDS Travel inland Sensitization of 658,000 . \nMainstreaming the public  \n[\\_  \n9 Marketing and value Printing, Printing,  \n288,533 addition Stationery, Stationery,  \nPhotocopyin Photocopying and  \ng and Binding  \nBinding  \n\\| Total 48,501,050 \nThe Accounting Officer attributed the shortfall to lack of strict monitoring of local revenue collections due to limited resources. \n1.2 Performance of GOU warrants \nThe District had an approved budget of UGX.28,907,739,844 to The Accounting implement the various programmes, out of which UGX.28,334,204,150 Officer  \nshould \nwas warranted resulting in a shortfall of UGX.573,535,694 engage the MoFPED representing 98% performance.  \nand other relevant \nstakeholders to \nThe performance of warrants for each of the programmes is shown in ensure that all the table below;  \nbudgeted funds are warranted. \nProgramme Approved budget Warrants % funding Agro-Industrialization 851,466,662 802,617,161 94% Community Mobilization 277,173,181 151,697,457 55% \\| and Mind-set Change  \nDevelopment Plan 436,833,254 436,833,254 100% \u201aImplementation  \nGovernance and Security 871,294,509  \n100% \nHuman Capital 21,219,740,936 20,870,117,852 98% Development \nIntegrated Transport 639,523,898 589,936,520 Infrastructure and Services \nNatural Resources, 885,277,856 885,277,855 Environment, Climate  \nChange, Land and Water  \nManagement \nPublic Sector 3,726,429,548 3,726,429,542 Transformation  \n\\| Total 28,907,739,844 28,334,204,150 \nThe UGX.573,535,694 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nProgramme Amount not Activities not Purpose of the warranted \nNo Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}, [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}]], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Integrated 49,587,378 Allowances for Infrastructure Transport road gangs Development and Infrastructure Protective gear Management And Services Allowances for  \nRoads  \nCommittee\n4. Agro-  \n48,849,501 Travel inland- To raise on-farm Industrializati Capacity productivity, on Strengthening production, and (ACDP) marketable volumes of  \nselected agricultural commodities  \nin specified geographic clusters  \n\\| Total 573,535,687 \\|", "metadata": {"headings": [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], "page": 9, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "As a result of failure to warrant the budgeted funds, the District could not fully implement the following;  \ne Immunization of eligible children and vaccinate Covid-19 to eligible populations was partially implemented.  \nFunding of PCA groups was not achieved.  \ne  \nRoutine manual maintenance of roads by gangs was partially e", "metadata": {"headings": [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, {"headings_1": {"content": "rojects", "page": 6, "level": 1}}], "page": 9, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "20,056,910,973", "page": 6, "level": 5}}], "page": 9, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer attributed the performance to budget cuts from the centre. \n1.3 Performance of External Assistance  \nThe District did not budget for or receive external financing during the financial year under review. \nUtilization of Wa rrants \n\\| Out of the total warrants of UGX.28,418,234,100 availed during the The  \nAccounting year, UGX.23,503,272,822 was utilized by the District resulting in un- should", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "20,056,910,973", "page": 6, "level": 5}}, [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "implemented.", "page": 9, "level": 1}}, {"headings_1": {"content": "20,056,910,973", "page": 6, "level": 5}}]], "page": 9, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "always", "metadata": {"headings": [{"headings_0": {"content": "always", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], "page": 9, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "utilized warrants of UGX.4,914,961,278 representing utilization of 83% ensure  \nthat as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "always", "page": 9, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 9, "level": 1}}], "page": 9, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "supplementary", "metadata": {"headings": [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], "page": 9, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "wage requests are Programme Warrants Utilization of Variance %age timely  \n(UGX) warrants (UGX) perfor communicated to OGD ii AOE MoFPED.  \nPublic Sector 3,733,136,148 1,161,959,045 2,571,177,1 31%  \nTransformation  \n03  \nHuman Capital 20,871,459,85 18,851,771,628 2,019,688,2 Additionally, the Development 3 25 Accounting Officer Integrated 589,936,520 429,700,832 160,235,688 73% should liase with Transport  \nMoPs for clearance Infrastructure And  \nto recruit for key Services  \nCommunity 153,627,924 429,700,832 160,235,688 positions. \nNo Observation Recommendation Industrialization  \n100 2 278 \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants \nProgramme Warrants Activities Reason for the not Utilized affected by underutilization the under of warrants \nPublic Sector 2,582,549,817 General on Transformation Staff recruitment Salaries Late release of Pension \nsupplementary and  \nfunds.  \nGratuity  \nHuman Capital 2,019,688,225 General Ban on Development Staff recruitment Salaries Late release of supplementary Non- \nfunds.  \nResidenti Slow progress al of works on Buildings Mpiita Seed Secondary  \n=  \nAcquisitio \nschool.  \nn  \nIntegrated 160,235,688 General Ban on  \nTransport Staff recruitment  \nInfrastructure And Salaries  \nServices  \nCommunity 46,429,428 sa Ban on  \nMobilization And recruitment  \nMindset Change Salaries  \nNatural Resources, 41,722,814 General Staff Ban on  \n\\| Environment, Salaries recruitment  \nClimate Change,  \nLand and Water  \nManagement \nAs a result of failure to utilise warrants, \nSalaries, pension and gratuity were under paid thus leading to accumulation of domestic arrears. \nThe Accounting Officer attributed the underutilization of funds to the late release of the  \nMOFED and a ban on \nNo Observation \nRecommendation \\| Table showing implementation of outputs  \nCategory No. No of No. of No of No. of Expenditure  \nof of activi Activiti activiti activiti Amount  \noutputs outp ties es fully es es not (UGX)  \nuts in the implem partiall implem \u2018Bns  \nasses outp ented y ented  \nsed uts implem  \nented  \nFully 3 09 09 0 0 0.82  \nimplemente  \nd outputs  \nPartially 2 02 0 02 0 2.56  \nimplemente  \nd outputs  \nNot 0 00 0 0 0 0  \nimplemente  \nd outputs  \nTotal 5 11 09 02 0 3.38 \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district partially implemented the following planned activities. \n", "metadata": {"headings": [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}, [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}]], "page": 9, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Construction of Mpiita Seed Secondary School\n2. Upgrade of Busembatia Health Centre III", "metadata": {"headings": [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}, {"headings_1": {"content": "always", "page": 9, "level": 1}}], "page": 11, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Nes", "metadata": {"headings": [{"headings_0": {"content": "Nes", "page": 12, "level": 3}}, {"headings_1": {"content": "supplementary", "page": 9, "level": 1}}], "page": 12, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "procurement , of materials. \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\u00b0 November, 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nBugweri District had a wage budget of UGX.18,707,491,631, out of which UGX.14,993,514,365 was utilised for the period under review. Below is a summary of the key findings from the special audit;", "metadata": {"headings": [{"headings_0": {"content": "Nes", "page": 12, "level": 3}}, {"headings_1": {"content": "supplementary", "page": 9, "level": 1}}, [{"headings_0": {"content": "Nes", "page": 12, "level": 3}}, {"headings_1": {"content": "supplementary", "page": 9, "level": 1}}], [{"headings_0": {"content": "Nes", "page": 12, "level": 3}}, {"headings_1": {"content": "supplementary", "page": 9, "level": 1}}], [{"headings_0": {"content": "Nes", "page": 12, "level": 3}}, {"headings_1": {"content": "supplementary", "page": 9, "level": 1}}]], "page": 12, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "No_| Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "Nes", "page": 12, "level": 3}}], "page": 13, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "2.1 Utilization of the Wage Budget  \nThe Accounting The District had an approved wage budget of Officer should liaise UGX.13,966,054,443, and obtained supplementary funding of with the MOFPED to UGX.4,740,986,188 resulting into a revised wage budget of ensure", "metadata": {"headings": [{"headings_0": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}, {"headings_1": {"content": "Nes", "page": 12, "level": 3}}], "page": 13, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "timely", "metadata": {"headings": [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}], "page": 13, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "UGX.18,707,491,631 which was all warranted.  \nrelease of funds. \nOut of the total warrants, UGX.14,993,514,365 was utilized by Additionally,  \nthe the District resulting in un-utilized warrants of Accounting Officer UGX.3,713,977,266 representing utilization of 80% as should liase with summarized in the table below and detailed in Appendix 3.  \nMoPs for clearance to recruit for key Approve Supplem Revised Warran Payment Unspent positions.  \nd Budget entary Budget ts UGX. sUGX.Bn Balance  \nUGX. Bn UGX. Bn UGX. Bn Bn  \nUGX. Bn  \n13.96 4.74 18.70 \\| 18.70 14.99 \nFrom the analysis, I noted that;  \nThere was an under absorption of UGX.3,713,977,266. \nThe Accounting Officer attributed the underutilization of wage to the ban on recruitment and late release of a supplementary budget for recruitment of staff at the town councils.", "metadata": {"headings": [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}, [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}]], "page": 13, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Details  \nNo. of Annual base  \nspecified timeline Individ (UGX) for appropriate uals  \nNumber of staff as per the payroll (June 1,317 16,269,424,296 action.  \n2023)  \nValidated as follows;  \nTotal number of staff verified 1,060 12,387,933,552  \n(complete/fully verified) (A)  \nPartially verified(individuals whose 203 2,872,435,344  \ninformation availed at the physical  \nverification did not fulfil all the  \nrequirements) (B)  \nNot verified (appeared for validation  \n141,776,136  \nbut not verified) (C  \nThe total number of individuals who did 39  \n867,279,264  \nnot appear for headcount (no-shows)  \n(D) (Accounted for and not accounted  \nfor)  \nSubtotal (A+B+C+D)=E 1,317 16,269,424,296  \nEmployees who appeared for head 35  \n122,714,436  \ncount but were not on payroll-New  \nrecords (F  \nOverall total covered (E+F)\\*\\* 1,313 15,383,083,332 \n\\*\\* Overall total covered means the total of verified (complete/fully verified), Partially verified, Not verified (appeared for validation but not verified), no shows and new records. \nThe following observations were made; \na) 1,060 (81%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) 203 (15%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nA total of 15 (01%) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. \nd) A total of 39 (03%) employees on the payroll did not appear for the validation and were categorised as follows; \n05 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation.  \n07 employees were confirmed to have exited the District due to: death, \naccounted for and these were omitted from the validated", "metadata": {"headings": [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}, [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, {"headings_1": {"content": "No_| Observation Recommendation", "page": 13, "level": 3}}]], "page": 14, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, {"headings_1": {"content": "timely", "page": 13, "level": 1}}], "page": 15, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "e) 35 individuals whose names were not on the District payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer responded that the affected staff had their first appointments from other service commissions and that that the employees had been instructed to resubmit their documents to enable the District obtain the minutes/extracts from the respective entities of first appointment.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, {"headings_1": {"content": "timely", "page": 13, "level": 1}}, [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, {"headings_1": {"content": "timely", "page": 13, "level": 1}}]], "page": 15, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details  \nA total of 328 employees on the payroll had inconsistencies in The  \nAccounting their dates of birth, captured in the payroll and data captured Officer  \nshould by NIRA on the National IDs. The information is critical in the engage the affected identification of an individual.  \nstaff and ensure that employee Inconsistent information undermines the integrity of the records are duly District\u2019s records and may complicate the employee service updated  \nand history and retirement procedures. Where the errors in dates of brought to the birth increase the length of service, it may lead to the irregular attention of the extension of employee service.  \nMinistry of Public Service within a The Accounting Officer attributed the shortcomings to errors by specified timeline the responsible staff during data capture. In addition, the for", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, {"headings_1": {"content": "timely", "page": 13, "level": 1}}], "page": 15, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "appropriate", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 15, "level": 6}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 1}}], "page": 15, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Accounting Officer explained that management had embarked action. of correcting of the identified errors. \nFindings from Other Special Audit Procedures  \nI undertook other special audit procedures to review the The Accounting accuracy of the payroll including planning, budgeting and Officer  \nshould payments for the period of four years (2019/2020-2022/2023). ensure that the", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 15, "level": 6}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 1}}, [{"headings_0": {"content": "appropriate", "page": 15, "level": 6}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 1}}]], "page": 15, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "salary", "metadata": {"headings": [{"headings_0": {"content": "salary", "page": 15, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 6}}], "page": 15, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "arrears I noted that;  \nposition is verified a) A total of 20 employees were not paid salary amounting to by the Internal UGX.35,636,208 in the period under review leading to Auditor General and arrears. \na certificate of The Accounting Officer acknowledged the matter.  \narrears is obtained before payment of the arrears is made the MoFPED. \ninitiate a process of transfer of salary payment to their new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "salary", "page": 15, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 6}}, [{"headings_0": {"content": "salary", "page": 15, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 6}}], [{"headings_0": {"content": "salary", "page": 15, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 6}}]], "page": 15, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2.6  \nReview of the Entity Staff Establishment  \nDuring the audit, I undertook procedures to review the The Accounting completeness and relevancy of the entity establishment and Officer should liaise noted that;  \nwith Ministry of i. Out of 276 approved positions, a total of 124 positions were Public Service to filled leaving a gap of 152 vacant positions.  \nensure the integration of the ii. The entity did not have an approved and costed staff staff list into the establishment for primary, secondary and tertiary IPPS/HCM to allow institutions while the staff structure for health facilities for easier interface issued by Ministry of Health was not incorporated into the  \ndistrict approved structure. \nThe Accounting Officer acknowledged the anomaly and said that he had attached it for subsequent verification. Audit verification revealed that the availed document was from the office of the District Education Officer indicating total enrolment per primary school in the District, the number of teachers available Vis-a-Vis the required number by the schools, therefore, the District lacked an approved staff structure from the Ministry. \nEmphasis of Matter  \nWithout qualifying my opinion, I draw attention to the following matter in the financial statements of the District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0 Accumulation of domestic arrears  \nA review of the statement of financial position revealed that the District had outstanding payables of UGX.1,380,156,293 by the end of the year as disclosed in Note 27 (a), 27 (b) and 28 of the financial statements. I observed that the District paid domestic arrears in respect to pension and salaries amounting UGX.413,396,206 which had not been disclosed in the previous year\u2019s financial statements. There is a risk of payment for non-existent payables. \nThe Accounting Officer attributed the accumulation of domestic arrears to inadequate allocation for wage and social benefits. He further stated that although the district received a supplementary budget for pension and gratuity, the funds were released late towards the end of the financial year where the district was unable to have the \n4.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "salary", "page": 15, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 6}}, [{"headings_0": {"content": "salary", "page": 15, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 6}}], [{"headings_0": {"content": "salary", "page": 15, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 6}}], [{"headings_0": {"content": "salary", "page": 15, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 6}}], [{"headings_0": {"content": "salary", "page": 15, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 6}}], [{"headings_0": {"content": "salary", "page": 15, "level": 1}}, {"headings_1": {"content": "appropriate", "page": 15, "level": 6}}]], "page": 16, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "salary", "page": 15, "level": 1}}], "page": 17, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "4.1  \nDistrict Rural Water Supply and Sanitation Conditional Grant (DRWSSCG) The Water Development Grant is a government program to achieve Sustainable Development Goal No.6, which aims to attain universal and equitable access to safe and affordable drinking water by 2030. In line with this, the NDP III also aims at increasing access to safe and clean water and sanitation\u2014rural water supply and sanitation cover communities with populations between 1,500 and 5,0001. \nI designed audit procedures to assess the utilization of the development grant and the effectiveness of implemented water infrastructure in improving sustainable access to safe water by rural communities in Uganda. The following were my findings. \n4.1.1 Positive observations", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "salary", "page": 15, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "salary", "page": 15, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "salary", "page": 15, "level": 1}}]], "page": 17, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Budget Performance of the District Rural Water Supply and Sanitation\\_Funding e  \nof DRWSSCG \u2014 Development grant worth UGX.472,893,285 was budgeted for and released and absorbed 100%.  \n\u00b0 Three (03) (100%) projects in the water grant work plan were in the approved five-year development plan.  \nAll the three (03) projects in the approved work plan were in the indicative list oe  \nof capital investments thus funding was only eligible projects.  \noe There was fairness in the distribution of projects.  \noe The District complied with procurement guidelines in the acquisition of the contractors.  \nProject designs for the piped water system were approved by the Ministry of o  \nWater and Environment on 20th August,2021 under Ref: WSD/165/258/01. \nAreas of improvement \n4.1.2 Regularity of the Procurement Process  \nTimeliness of procurements  \nParagraph. 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31% of October. \nMy review of procurement files revealed the following; \nSN Project Name Date of Was the advert Contract Was the adverts made atthe end award contract of the last quarter date awarded of the preceding by 31\u00b0 financial year October (Yes/No)  \n2022? \nit", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "salary", "page": 15, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "salary", "page": 15, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "salary", "page": 15, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "salary", "page": 15, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "salary", "page": 15, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, {"headings_1": {"content": "salary", "page": 15, "level": 1}}]], "page": 17, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 2}}], "page": 18, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 2}}], "page": 18, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Drilling, Supply of 09/08/2022 No  \n20/10/2022 Yes Borehole", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 18, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 17, "level": 2}}], "page": 18, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "parts,", "metadata": {"headings": [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}], "page": 18, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Casting \nand Installation of 04 (four) Deep Boreholes. \nProvision of 09/08/2022 22/12/2022 Rehabilitation Services  \nof 02 (Two) old deep  \nbore holes", "metadata": {"headings": [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}, [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}]], "page": 18, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3. Partial construction of 09/08/2022 No  \n30/11/2022 No piped water system at  \nNondwe rural growth  \nCenter", "metadata": {"headings": [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}], "page": 18, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Delayed procurement causes delayed implementation hence hampering service deliver \nThe Accounting Officer explained that this happened at budgeting time but heads of departments have been coutioned to adhere to the guidelines and the chart of account \nThe Accounting Officer should ensure timely initiation of procurements. \n4.1.3 Monitoring  \nSubmission of quarterly reports  \nSec 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nI noted that the District submitted performance reports for all 4 quarters after the deadlines given for submission of the reports as shown in the table below. \nDetails Deadline for Actual date of Comment submission  \nsubmission \nThe Accounting Officer attributed the delayed submission of reports to understaffing in the Water Department. \nThe Accounting Officer should liaise with MoPS to ensure that key staffing gaps are filled. \n4.2 Implementation of Uganda Intergovernmental\\_ Fiscal Transfers (UGiFT", "metadata": {"headings": [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}, [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 18, "level": 2}}]], "page": 18, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}], "page": 19, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nGoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nBugweri District received UGX.2,715,769,969 (100%) out of UGX.2,715,769,969 budgeted to implement the programme. The following activities were undertaken; \nSN Activity Planned Actual uantity quantity", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}, [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}]], "page": 19, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Upgrade of Busembatia Health Center II to III  \n1 1\n2. Construction of Mpiita Sees School  \n1 1", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}], "page": 19, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "I designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \nPositive observation \nAll UGIFT activities implemented were duly included in the annual work plan o \nand the approved budget as per the grant guidelines.  \nFor the two projects implemented, the district obtained a no-objection \u00b0 \nclearance from the  \nMinistry of Health and Ministry of Education. \nAreas of improvement \n4.2.1 Utilisation of UGIFT funds  \nOut of UGX.2,715,769,969 released, UGX.2,566,927,647 (95%) was spent by the time of audit resulting in an underutilisation of UGX.148,842,322 as indicated in the table", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}, [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 6}}, {"headings_1": {"content": "parts,", "page": 18, "level": 5}}]], "page": 19, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "below.", "metadata": {"headings": [{"headings_0": {"content": "below.", "page": 19, "level": 3}}, {"headings_1": {"content": "Program", "page": 19, "level": 6}}], "page": 19, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that the projects are completed with the contract", "metadata": {"headings": [{"headings_0": {"content": "below.", "page": 19, "level": 3}}, {"headings_1": {"content": "Program", "page": 19, "level": 6}}], "page": 20, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "period.", "metadata": {"headings": [{"headings_0": {"content": "period.", "page": 20, "level": 2}}, {"headings_1": {"content": "below.", "page": 19, "level": 3}}], "page": 20, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "4.2.2. Budget allocation for monitoring and supervision  \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires 2.5% of the 60% budget allocation for upgrades, new constructions and rehabilitation to be used for monitoring and supervision of projects. \nA review of the budget allocations of monitoring and supervision of projects revealed that there were under budget allocations of 2.5% as shown in the table below; \nActivity Identifier Budget %age Standard %age Budget Amount budget %age budget Amounts allocati budget Variance allocation", "metadata": {"headings": [{"headings_0": {"content": "period.", "page": 20, "level": 2}}, {"headings_1": {"content": "below.", "page": 19, "level": 3}}, [{"headings_0": {"content": "period.", "page": 20, "level": 2}}, {"headings_1": {"content": "below.", "page": 19, "level": 3}}], [{"headings_0": {"content": "period.", "page": 20, "level": 2}}, {"headings_1": {"content": "below.", "page": 19, "level": 3}}]], "page": 20, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(B-C)", "metadata": {"headings": [{"headings_0": {"content": "(B-C)", "page": 20, "level": 1}}, {"headings_1": {"content": "period.", "page": 20, "level": 2}}], "page": 20, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Monitoring and \\|A (As per 0 2.5% -2.5 supervision Budget 0  \nDocument  \nUpgrade and new \\|B (60% of 552,000,000  \nconstruction including Total  \nGeotechnical  \nHealth  \nInvestigation on the Developme  \nselected sites nt Budget)  \nMaintenance \nof", "metadata": {"headings": [{"headings_0": {"content": "(B-C)", "page": 20, "level": 1}}, {"headings_1": {"content": "period.", "page": 20, "level": 2}}, [{"headings_0": {"content": "(B-C)", "page": 20, "level": 1}}, {"headings_1": {"content": "period.", "page": 20, "level": 2}}]], "page": 20, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "buildings", "metadata": {"headings": [{"headings_0": {"content": "buildings", "page": 20, "level": 1}}, {"headings_1": {"content": "(B-C)", "page": 20, "level": 1}}], "page": 20, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 22, "level": 1}}, {"headings_1": {"content": "buildings", "page": 20, "level": 1}}], "page": 22, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Invoice Invoice Supplier Description Payment Amount Remarks Number Date Date \n6420333 6/26/23 Baisonga Part Of The 28/06/2023 255,874,118 Additional And Sons Signed  \nadvance Company Contract For payment Limited The Up Grade  \nOf  \nBusembatia \n6420333 6/20/23 Baisonga Interim 28/06/2023 249,359,202 Additional And Sons Payment For  \nadvance Company Works payment Limited Executed  \nTotal 505,233,320 \\| \nI further noted that Sembais Joint Venture was paid an additional advance worth UGX.500,000,000 at the end of the financial year which was not included in the contract agreement. Details are in the table below. \nEFT Payment Supplier Description Amount Number Date  \n\\| 6440698 28/06/2023 Sembais Advance Payment Of  \n500,000,000 Joint  \nMpiita Sec School On  \nVenture \nGrantee In Otr4 2022/23.  \nTotal \\| 500,000,000 \nThe Accounting Officer explained that the amount was not an advance to the contractor but a bank guaranteed payment, to enable the contractor undertake the works during the interim period between the end of the financial year and when the first quarter funds are released. \nThe Accounting Officer should always ensure that procurements are implemented as", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 22, "level": 1}}, {"headings_1": {"content": "buildings", "page": 20, "level": 1}}, [{"headings_0": {"content": "_|", "page": 22, "level": 1}}, {"headings_1": {"content": "buildings", "page": 20, "level": 1}}], [{"headings_0": {"content": "_|", "page": 22, "level": 1}}, {"headings_1": {"content": "buildings", "page": 20, "level": 1}}], [{"headings_0": {"content": "_|", "page": 22, "level": 1}}, {"headings_1": {"content": "buildings", "page": 20, "level": 1}}], [{"headings_0": {"content": "_|", "page": 22, "level": 1}}, {"headings_1": {"content": "buildings", "page": 20, "level": 1}}], [{"headings_0": {"content": "_|", "page": 22, "level": 1}}, {"headings_1": {"content": "buildings", "page": 20, "level": 1}}], [{"headings_0": {"content": "_|", "page": 22, "level": 1}}, {"headings_1": {"content": "buildings", "page": 20, "level": 1}}], [{"headings_0": {"content": "_|", "page": 22, "level": 1}}, {"headings_1": {"content": "buildings", "page": 20, "level": 1}}]], "page": 22, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "PUP", "metadata": {"headings": [{"headings_0": {"content": "PUP", "page": 23, "level": 2}}, {"headings_1": {"content": "_|", "page": 22, "level": 1}}], "page": 23, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "asned wwawo\u00dfeuey \n30 s\u0131 Jo ayy ay\\} 3!d 0\\} age\\} S! 2q", "metadata": {"headings": [{"headings_0": {"content": "PUP", "page": 23, "level": 2}}, {"headings_1": {"content": "_|", "page": 22, "level": 1}}, [{"headings_0": {"content": "PUP", "page": 23, "level": 2}}, {"headings_1": {"content": "_|", "page": 22, "level": 1}}]], "page": 23, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "asuodsay sieuagew \u201c4opejuod Aejap uononsysuo> s! 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[{"headings_0": {"content": "suoNda>xs", "page": 23, "level": 1}}, {"headings_1": {"content": "pue 4201q 61", "page": 23, "level": 5}}, [{"headings_0": {"content": "suoNda>xs", "page": 23, "level": 1}}, {"headings_1": {"content": "pue 4201q 61", "page": 23, "level": 5}}], [{"headings_0": {"content": "suoNda>xs", "page": 23, "level": 1}}, {"headings_1": {"content": "pue 4201q 61", "page": 23, "level": 5}}], [{"headings_0": {"content": "suoNda>xs", "page": 23, "level": 1}}, {"headings_1": {"content": "pue 4201q 61", "page": 23, "level": 5}}], [{"headings_0": {"content": "suoNda>xs", "page": 23, "level": 1}}, {"headings_1": {"content": "pue 4201q 61", "page": 23, "level": 5}}], [{"headings_0": {"content": "suoNda>xs", "page": 23, "level": 1}}, {"headings_1": {"content": "pue 4201q 61", "page": 23, "level": 5}}], [{"headings_0": {"content": "suoNda>xs", "page": 23, "level": 1}}, {"headings_1": {"content": "pue 4201q 61", "page": 23, "level": 5}}], [{"headings_0": {"content": "suoNda>xs", "page": 23, "level": 1}}, {"headings_1": {"content": "pue 4201q 61", "page": 23, "level": 5}}]], "page": 23, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Ajax]", "metadata": {"headings": [{"headings_0": {"content": "Ajax]", "page": 23, "level": 3}}, {"headings_1": {"content": "suoNda>xs", "page": 23, "level": 1}}], "page": 23, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "budget", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 26, "level": 6}}, {"headings_1": {"content": "Ajax]", "page": 23, "level": 3}}], "page": 26, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "allocatio allocation as  \nper", "metadata": {"headings": [{"headings_0": {"content": "budget", "page": 26, "level": 6}}, {"headings_1": {"content": "Ajax]", "page": 23, "level": 3}}], "page": 26, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 26, "level": 2}}, {"headings_1": {"content": "budget", "page": 26, "level": 6}}], "page": 26, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Capital 325,040,627 At least 95% 91.1 Allocation expenditure inconsistent with", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 26, "level": 2}}, {"headings_1": {"content": "budget", "page": 26, "level": 6}}], "page": 26, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(A)", "metadata": {"headings": [{"headings_0": {"content": "(A)", "page": 26, "level": 6}}, {"headings_1": {"content": "guidelines", "page": 26, "level": 2}}], "page": 26, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "guidelines", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 26, "level": 2}}, {"headings_1": {"content": "(A)", "page": 26, "level": 6}}], "page": 26, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Investment 31,453,403 More than 8.8 Allocation service  \nzero but up to  \ninconsistent with costs(B) 5% guidelines Total 356,494,030 \\| \nUnder allocation of funds to capital investments denies the intended service delivery from the infrastructure and may encourage allocation of funds to ineligible/wasteful", "metadata": {"headings": [{"headings_0": {"content": "guidelines", "page": 26, "level": 2}}, {"headings_1": {"content": "(A)", "page": 26, "level": 6}}, [{"headings_0": {"content": "guidelines", "page": 26, "level": 2}}, {"headings_1": {"content": "(A)", "page": 26, "level": 6}}]], "page": 26, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "activities/items.", "metadata": {"headings": [{"headings_0": {"content": "activities/items.", "page": 26, "level": 6}}, {"headings_1": {"content": "guidelines", "page": 26, "level": 2}}], "page": 26, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that issue occurred during budgeting time where the indicative planning figures kept changing thus making it difficult to follow up with the calculations. \nThe Accounting Officer should always exercise caution during budgeting ensure compliance with the Planning, Budgeting and Implementation Guidelines. \n4.3.3 \nStatus of Project Implementation/Inspection for service delive  \nI sampled three (3) activities with a total expenditure of UGX. 117,704,339 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nTable below shows the extent of service deliver in focus area \nProgra Activity details  \nPictorial Evidence Summary of Audit Remarks mme findings (Time, Quality,  \nQuantity, Cost  \nand  \nFunctionality)  \nia \nProgra Activity details  \nPictorial Evidence Summary of Audit Remarks mme findings (Time, Quality,  \nQuantity, Cost  \nand", "metadata": {"headings": [{"headings_0": {"content": "activities/items.", "page": 26, "level": 6}}, {"headings_1": {"content": "guidelines", "page": 26, "level": 2}}, [{"headings_0": {"content": "activities/items.", "page": 26, "level": 6}}, {"headings_1": {"content": "guidelines", "page": 26, "level": 2}}], [{"headings_0": {"content": "activities/items.", "page": 26, "level": 6}}, {"headings_1": {"content": "guidelines", "page": 26, "level": 2}}], [{"headings_0": {"content": "activities/items.", "page": 26, "level": 6}}, {"headings_1": {"content": "guidelines", "page": 26, "level": 2}}], [{"headings_0": {"content": "activities/items.", "page": 26, "level": 6}}, {"headings_1": {"content": "guidelines", "page": 26, "level": 2}}], [{"headings_0": {"content": "activities/items.", "page": 26, "level": 6}}, {"headings_1": {"content": "guidelines", "page": 26, "level": 2}}], [{"headings_0": {"content": "activities/items.", "page": 26, "level": 6}}, {"headings_1": {"content": "guidelines", "page": 26, "level": 2}}]], "page": 26, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 27, "level": 5}}, {"headings_1": {"content": "activities/items.", "page": 26, "level": 6}}], "page": 27, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Construction of a 23,777, \n\\{ At the time of The pit latrine was 5 stance girls 953  \n. \nlatrine in walaga P/S \ninspection, works already in use \\| were on \ncompleted despite the cracks \\| but cracks were floor.  \nm beginning to \\+ develop on the", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 27, "level": 5}}, {"headings_1": {"content": "activities/items.", "page": 26, "level": 6}}, [{"headings_0": {"content": "Functionality)", "page": 27, "level": 5}}, {"headings_1": {"content": "activities/items.", "page": 26, "level": 6}}], [{"headings_0": {"content": "Functionality)", "page": 27, "level": 5}}, {"headings_1": {"content": "activities/items.", "page": 26, "level": 6}}], [{"headings_0": {"content": "Functionality)", "page": 27, "level": 5}}, {"headings_1": {"content": "activities/items.", "page": 26, "level": 6}}], [{"headings_0": {"content": "Functionality)", "page": 27, "level": 5}}, {"headings_1": {"content": "activities/items.", "page": 26, "level": 6}}]], "page": 27, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. floor of pit latrine \\|", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 27, "level": 5}}, {"headings_1": {"content": "activities/items.", "page": 26, "level": 6}}], "page": 27, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "corrido. \nConstruction of 5 23,651, \\|  \nThe  \nconstruction The water leaks in pit", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 27, "level": 5}}, {"headings_1": {"content": "activities/items.", "page": 26, "level": 6}}, [{"headings_0": {"content": "Functionality)", "page": 27, "level": 5}}, {"headings_1": {"content": "activities/items.", "page": 26, "level": 6}}]], "page": 27, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "An Ki", "metadata": {"headings": [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], "page": 27, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "stance pit latrine 706  \nwas complete latrine would at Good Hope \nFe sn eee as \\| and the pit latrine damage  \nthe Kagamba \nee rein \\{\\|\\} was in use. structure. I: lei However, I ERNST Sun\u201d) observed that \u201c\\| water leaks from  \n\\| vent pipe which  \nwould damage  \n\\| the structure. \n\u2014\u2014 Total  \n117,70  \n4,339 \nThe Accounting Officer explained that instructions had been issued to the contractor to rectify all the defects that had occurred on the different projects before expiry of the defect liability period. \nThe Accounting Officer should follow the instruction to ensure that the contractors rectify all the defects. \n4.4 Micro Scale Irrigation  \nThe GoU is implementing the micro scale irrigation programme in Bugweri District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nThe following were my observations; \nThe Positive observation is that all program funds for the financial year were spent on eligible expenditures. No ineligible expenditures were incurred. \nAreas of improvement  \n4.4.1 Inspections  \nBy the time of audit, the District had set up the two (02) planned Demonstration sites at 01 farmers and 01 Seed Secondary school. I undertook procedures to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. \nProgra Activity  \nEquip Value of Pictorial Summary Audit mme details ment equipment evidence of findings conclusi supplie (UGX) (Time, on rand  \nQuality,  \nprocur \nQuantity, ement Cost and \nreferen  \nFunctional \nce \nity) \n\\| Agro- \\| Supply \\| \"Tojas\u0131 \\| 24,136,688 \\|\\|\\|", "metadata": {"headings": [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}, [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}], [{"headings_0": {"content": "An Ki", "page": 27, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 27, "level": 5}}]], "page": 27, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Uv. \u2122 |", "metadata": {"headings": [{"headings_0": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}, {"headings_1": {"content": "An Ki", "page": 27, "level": 3}}], "page": 28, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "~ \\| The  \nMwanj  \nThe  \nIndustria of General \\|: demonstrati equipmen", "metadata": {"headings": [{"headings_0": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}, {"headings_1": {"content": "An Ki", "page": 27, "level": 3}}], "page": 28, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Kult", "metadata": {"headings": [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], "page": 28, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "lization irrigation Enterpri  \n\u00e9 on site had t was : \nequipme ses. \\* 02 irrigation installed ; \nnt  \nREF No. \n\\| BER 8 types; that and Bugw/8 \nRe 48 is, drip and functional 14/Supl EN e low flow s/22- ei sprinkler  \n\\|  \n23/0000 Balt) GEE) irrigation.  \n\\| \nThe farmer \nhad just harvested \npassion fruits and \nPictures showing a therefore HDPE pipes, no crops sprinklers and a \nwere found 5000Ltr water On the 2.5 storage tank acres. mounted on steel  \ntank stand. Equipment was solar \npowered. \nActivity Equip Value of Pictorial Summary Audit details ment equipment evidence of findings conclusi supplie (UGX) (Time, on rand  \nQuality,  \nprocur \nQuantity, ement Cost and referen  \nFunctional ity) \n24,136,688 \\| \\| i ee General demonstrati equipmen irrigation Enterpri  \non site was t was equipme ses.  \nset up with installed  \nnt REF No.  \n2 irrigation and Bugw/8 equipment although 14/Supl  \nthat is; it was not s/22-  \nHose pipe being 23/0000  \nand drip used.  \n2.  \nirrigation  \n(Solar  \nPowered). \nThe equipment was  \n\\| Pictures \\| functional \\| showing a \\| although no \\| Hose pipe \\| crops were anda5000Ltr \\| grown on \\|  \nwater \\| the garden storage tank \\| at the time mounted ona \n\\| of  \nsteel tank inspection. stand.  \n\\|  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}, [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}], [{"headings_0": {"content": "Kult", "page": 28, "level": 1}}, {"headings_1": {"content": "Uv. \u2122 |", "page": 28, "level": 3}}]], "page": 28, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "jd tote", "metadata": {"headings": [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}], "page": 29, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "[Herpes  \naB,273,376 een) \u2014 \\|] \nThe Accounting Officer explained that fencing the whole school requires some big amount of funding which the school does did have at the moment. However, the head teacher was advised to only secure the project area to keep away the intruders from the farm. \nRecommendation  \nThe Accounting Officer should devise strategies to ensure that the intended objective of the demonstration site at the seed school is achieved. \nOther Information  \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not  \nan audit  \nor form of assurance conclusion thereon. \nManagement's Responsibility for the Financial Statements  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Bugweri District. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}, [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}], [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}], [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}], [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}], [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}], [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}]], "page": 29, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Auditor's Responsibility  \nfor the Audit of Financial Statements  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAls will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}], "page": 30, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. SACCOs 36 3,600,000,000 3,600,000,00 funded  \n0\n2. SACCOs over 0 0 0 funded\n3. SACCOs under 0 0 0  \n= funded  \nSACCOs not 0 0 0 0 funded", "metadata": {"headings": [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}], "page": 33, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator.  \nThe LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level.  \nThe activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nNature of Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}, [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}], [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, {"headings_1": {"content": "Kult", "page": 28, "level": 1}}]], "page": 37, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "training", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "jd tote", "page": 29, "level": 6}}], "page": 37, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Training of Local The training of local experts was carried The  \nAccounting Experts  \nout on 7/10/2022 after funds were Officer should released on 6/10/2022. Details are in\\| always liaise with Appendix 8.  \nMoFPED so that it is aware of the stage The Accounting Officer explained that PDM of implementation funds are controlled by the MoFPED so as not to transfer however shall ensure improvement  \nfunds before the initial preparations are ongoing. \nFailure in training may lead to inappropriate use of PRF by households and enterprise groups, as well as deter the socio-economic transformation aspirations. \n5.3.1  \nRegistration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "jd tote", "page": 29, "level": 6}}, [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "jd tote", "page": 29, "level": 6}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "jd tote", "page": 29, "level": 6}}]], "page": 37, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "jd tote", "page": 29, "level": 6}}], "page": 37, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the \u00b0  \nRegistrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its \nThe Chairperson PDM SACCO shall from time to time update the PDM Member e  \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM e  \nSACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN \\| Nature of Observations  \nRecommendation", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "jd tote", "page": 29, "level": 6}}, [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "jd tote", "page": 29, "level": 6}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "jd tote", "page": 29, "level": 6}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}, {"headings_1": {"content": "jd tote", "page": 29, "level": 6}}]], "page": 37, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 6}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}], "page": 38, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 6}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}], "page": 38, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM All the 36 SACCOs were not licensed to The Accounting SACCOs Under the take on the business of lending under Officer  \nshould Microfinance  \nMicrofinance Institutions money lenders follow up with Institutions Money act.  \nSACCO  \nLenders Act  \nmanagement and The Accounting Officer explained that ensure that SACCOs SACCOs were newly formed with a PDM acquire the license objective of to increasing production, as guided by the Act processing, storage and marketing,  \ninfrastructure and service delivery at the  \ngrassroots level with the Parish, so they  \ndid not know about the requirements of  \ngetting a lending license, However, this  \nhas been communicated to them and  \nassisted to acquire the leading license as", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 6}}, {"headings_1": {"content": "training", "page": 37, "level": 2}}], "page": 38, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "required.", "metadata": {"headings": [{"headings_0": {"content": "required.", "page": 38, "level": 1}}, {"headings_1": {"content": "registration", "page": 38, "level": 6}}], "page": 38, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Irregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.3.2 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June", "metadata": {"headings": [{"headings_0": {"content": "required.", "page": 38, "level": 1}}, {"headings_1": {"content": "registration", "page": 38, "level": 6}}, [{"headings_0": {"content": "required.", "page": 38, "level": 1}}, {"headings_1": {"content": "registration", "page": 38, "level": 6}}], [{"headings_0": {"content": "required.", "page": 38, "level": 1}}, {"headings_1": {"content": "registration", "page": 38, "level": 6}}], [{"headings_0": {"content": "required.", "page": 38, "level": 1}}, {"headings_1": {"content": "registration", "page": 38, "level": 6}}]], "page": 38, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2023).", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}, {"headings_1": {"content": "required.", "page": 38, "level": 1}}], "page": 39, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation Wealth Ranking of \\| All 36 Parishes did not carry out wealth The Accounting Officer . \nHouseholds ranking during identification of should ensure that subsistence households.  \nsubsistence household are selected using the The Accounting Officer explained that wealth ranking tool. wealth ranking had been started but  \nindividuals were providing inappropriate  \ninformation which would not help  \nachieve the intended objective, thus we  \nended up using the village leaders to  \navail information on which locals were  \neligible for the PDM program.", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}, {"headings_1": {"content": "required.", "page": 38, "level": 1}}, [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}, {"headings_1": {"content": "required.", "page": 38, "level": 1}}], [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}, {"headings_1": {"content": "required.", "page": 38, "level": 1}}], [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}, {"headings_1": {"content": "required.", "page": 38, "level": 1}}]], "page": 39, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Selection  \nand e 36 parishes did not select any The Accounting Officer Implementation of flagship projects contrary to the should monitor SACCOs Prioritized/Flagship guidelines.  \nto ensure beneficiaries Projects  \ne 36 parishes selected flagship projects don\u2019t divert  \nform that were inconsistent with the LG implementing approved selected priority commodities.  \nflagship projects  \nell out of 20 farmer", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}, {"headings_1": {"content": "required.", "page": 38, "level": 1}}], "page": 39, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "enterprise/households implemented", "metadata": {"headings": [{"headings_0": {"content": "enterprise/households implemented", "page": 39, "level": 6}}, {"headings_1": {"content": "2023).", "page": 39, "level": 2}}], "page": 39, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "projects that are not from the priority commodity list. Details are in Appendix9. \nSACCOs did not obtain agricultural sensitizing SACCO insurance policies from UAIS.  \nleaders to enforce the", "metadata": {"headings": [{"headings_0": {"content": "enterprise/households implemented", "page": 39, "level": 6}}, {"headings_1": {"content": "2023).", "page": 39, "level": 2}}, [{"headings_0": {"content": "enterprise/households implemented", "page": 39, "level": 6}}, {"headings_1": {"content": "2023).", "page": 39, "level": 2}}]], "page": 39, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "requirement.", "metadata": {"headings": [{"headings_0": {"content": "requirement.", "page": 40, "level": 1}}, {"headings_1": {"content": "enterprise/households implemented", "page": 39, "level": 6}}], "page": 40, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the SACCO members were fully trained on insurance since this topic was included in the training manuals that were used to carry out the trainings, but the members did not have interest in insurance. \nFailure to identify subsistence households using the wealth ranking tool and select and implement prioritized projects may undermine the achievement of pillar objectives. While, Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. \nThe Accounting Officer should continue engaging and sensitizing SACCO leaders to enforce the requirement. \n5.3.3 \nUtilization of PRF at Household Level  \nParagraph 32 (b) PDM - ALG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX.1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \na) Confirmation of PRF Loan Disbursements to Households  \nI noted that all the 20 sampled beneficiaries received UGX.1,000,000 each which was equal UGX.1,000,000 indicated in the SACCO records. \nI further noted that no beneficiaries in the 4 sampled PDM SACCOs received PRF multiple times. \nb) Physical Inspection of Household Project Implementation  \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "requirement.", "page": 40, "level": 1}}, {"headings_1": {"content": "enterprise/households implemented", "page": 39, "level": 6}}, [{"headings_0": {"content": "requirement.", "page": 40, "level": 1}}, {"headings_1": {"content": "enterprise/households implemented", "page": 39, "level": 6}}], [{"headings_0": {"content": "requirement.", "page": 40, "level": 1}}, {"headings_1": {"content": "enterprise/households implemented", "page": 39, "level": 6}}], [{"headings_0": {"content": "requirement.", "page": 40, "level": 1}}, {"headings_1": {"content": "enterprise/households implemented", "page": 39, "level": 6}}], [{"headings_0": {"content": "requirement.", "page": 40, "level": 1}}, {"headings_1": {"content": "enterprise/households implemented", "page": 39, "level": 6}}], [{"headings_0": {"content": "requirement.", "page": 40, "level": 1}}, {"headings_1": {"content": "enterprise/households implemented", "page": 39, "level": 6}}], [{"headings_0": {"content": "requirement.", "page": 40, "level": 1}}, {"headings_1": {"content": "enterprise/households implemented", "page": 39, "level": 6}}], [{"headings_0": {"content": "requirement.", "page": 40, "level": 1}}, {"headings_1": {"content": "enterprise/households implemented", "page": 39, "level": 6}}]], "page": 40, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 40, "level": 2}}, {"headings_1": {"content": "requirement.", "page": 40, "level": 1}}], "page": 40, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "oe One (1) beneficiaries in one (1) PDM SACCOs had implemented different projects. Ref to the table below. Details are in Appendix 9 \nImplementation of un approved projects undermines the achievement of PDM objectives. \nThe Accounting Officer explained the timing of the releases and priority changes of the beneficiaries affected the end result of the project implementation. However, moving forward, the district will change the flagship projects to what the people are comfortable with. \nRecommendation  \nThe Accounting Officer should liaise with the PDM Secretariat to revisit the flagship projects and commodities to those that are more yielding so as to be able to pay back the funds in the approved two years\u2019 time.  \na \nJohn F.S. Muwanga  \nAUDITOR GENERAL ORIGINAL", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 40, "level": 2}}, {"headings_1": {"content": "requirement.", "page": 40, "level": 1}}, [{"headings_0": {"content": "following;", "page": 40, "level": 2}}, {"headings_1": {"content": "requirement.", "page": 40, "level": 1}}], [{"headings_0": {"content": "following;", "page": 40, "level": 2}}, {"headings_1": {"content": "requirement.", "page": 40, "level": 1}}], [{"headings_0": {"content": "following;", "page": 40, "level": 2}}, {"headings_1": {"content": "requirement.", "page": 40, "level": 1}}], [{"headings_0": {"content": "following;", "page": 40, "level": 2}}, {"headings_1": {"content": "requirement.", "page": 40, "level": 1}}]], "page": 40, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "COPY", "metadata": {"headings": [{"headings_0": {"content": "COPY", "page": 41, "level": 3}}, {"headings_1": {"content": "following;", "page": 40, "level": 2}}], "page": 41, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "28\" December, 2023", "metadata": {"headings": [{"headings_0": {"content": "COPY", "page": 41, "level": 3}}, {"headings_1": {"content": "following;", "page": 40, "level": 2}}], "page": 41, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 42, "level": 6}}, {"headings_1": {"content": "COPY", "page": 41, "level": 3}}], "page": 42, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Appendix 1: Local Revenue Performance \nSUMMARY OF REVENUE FOR THE PERIOD Approved Supplementary Revised \\_-\\_\\| Actual <Under>/Over Estimates Budget Estimates Revenue Performance ADJ-23 ADJ-23 ADJ-23 ADJ-23  \nTax Revenues \nLocal Services Tax", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 42, "level": 6}}, {"headings_1": {"content": "COPY", "page": 41, "level": 3}}, [{"headings_0": {"content": "Appendices", "page": 42, "level": 6}}, {"headings_1": {"content": "COPY", "page": 41, "level": 3}}], [{"headings_0": {"content": "Appendices", "page": 42, "level": 6}}, {"headings_1": {"content": "COPY", "page": 41, "level": 3}}]], "page": 42, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "95,285,000 95,285,000 65,655,750 29,629,250", "metadata": {"headings": [{"headings_0": {"content": "95,285,000 95,285,000 65,655,750 29,629,250", "page": 42, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 42, "level": 6}}], "page": 42, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Land fees  \n6,000,000 6,000,000 7,151,000 - 1,151,000 Business licenses \\| 19,170,000 19,170,000 1,600,000 17,570,000 Other tax revenues 2,676,000 2,676,000 2 2,676,000 Sub-total 123,131,000 123,131,000\u00b0\\| 74,406,750> 48,724,250 Non Tax Revenues \nSale of goods and services  \n9,400,000 9,400,000 9,623,200 7 223,200 = \n- \nSub-total 9,400,000 9,400,000 9,623,200 - 223,200 Total 132,531,000 132,531,000 84,029,950 48,501,050 \n38 \nAppendix 2: Implementation of planned outputs  \na Fully implemented out-puts  \nProgra Sub- PIAP (Program Budget program Implementation  \nAction Plan) Output \nAmount Planned Actual Spent UGX Target Perfor for the manc Financial e year  \n01-  \n1202010801 Basic \n320157-Primary Construction of 2 classroom blocks at 2 309,758,180 pt 2 Education,Spo Requirements and Education primary schools  \nrts and skills Minimum standards Services  \nConstruction of 5 stance brick lined Pit", "metadata": {"headings": [{"headings_0": {"content": "95,285,000 95,285,000 65,655,750 29,629,250", "page": 42, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 42, "level": 6}}, [{"headings_0": {"content": "95,285,000 95,285,000 65,655,750 29,629,250", "page": 42, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 42, "level": 6}}], [{"headings_0": {"content": "95,285,000 95,285,000 65,655,750 29,629,250", "page": 42, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 42, "level": 6}}], [{"headings_0": {"content": "95,285,000 95,285,000 65,655,750 29,629,250", "page": 42, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 42, "level": 6}}], [{"headings_0": {"content": "95,285,000 95,285,000 65,655,750 29,629,250", "page": 42, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 42, "level": 6}}], [{"headings_0": {"content": "95,285,000 95,285,000 65,655,750 29,629,250", "page": 42, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 42, "level": 6}}], [{"headings_0": {"content": "95,285,000 95,285,000 65,655,750 29,629,250", "page": 42, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 42, "level": 6}}], [{"headings_0": {"content": "95,285,000 95,285,000 65,655,750 29,629,250", "page": 42, "level": 3}}, {"headings_1": {"content": "Appendices", "page": 42, "level": 6}}]], "page": 42, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "BE 5", "metadata": {"headings": [{"headings_0": {"content": "BE 5", "page": 43, "level": 1}}, {"headings_1": {"content": "95,285,000 95,285,000 65,655,750 29,629,250", "page": 42, "level": 3}}], "page": 43, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "met by schools and  \nLatrine at 5 primary Schools.  \ntraining institutions  \n18 01 1801010102 Capacity 000006 Construction of water borne toilet at Office", "metadata": {"headings": [{"headings_0": {"content": "BE 5", "page": 43, "level": 1}}, {"headings_1": {"content": "95,285,000 95,285,000 65,655,750 29,629,250", "page": 42, "level": 3}}], "page": 43, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "pt", "metadata": {"headings": [{"headings_0": {"content": "pt", "page": 43, "level": 2}}, {"headings_1": {"content": "BE 5", "page": 43, "level": 1}}], "page": 43, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "a DEVELOP Development building done in Planning and of the LCV  \n1 MENT Planning, development Budgeting Renovation of District Service Commission", "metadata": {"headings": [{"headings_0": {"content": "pt", "page": 43, "level": 2}}, {"headings_1": {"content": "BE 5", "page": 43, "level": 1}}], "page": 43, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ae", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], "page": 43, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "PLAN Research, planning, particularly services Office building  \n1 IMPLEME Evaluation and for MDAs and local  \nRenovation of Community Based Services  \nNTATION Statistics governments. building  \n1 Construction of five stance pit latrine at  \nButende primary school FY 22/23  \n1 000006  \nDrilling, Supply of Borehole parts, Casting  \nPlanning and and Installation of Deep Boreholes  \n4 Budgeting  \nRehabilitation of old deep bore holes  \nservices  \n2 Partial construction of piped water system 321,000,000  \nat Nondwe rural growth centre 100 m3  \n1 cold pressed water) with a 12 mtr high  \ntower.  \n\\| Total 820,862,079 \\| \n39 \nb) Partially implemented  \nProgram Sub-program PIAP (Program Budget Activities  \nAmount Spent Planned Actual Implementation Target Performance Action Plan) Output  \nfor the  \nFinancial \n12 HUMAN 01 Education, 205010202 Basic 320003-  \nCAPITAL Sports and Requirements and Assets and  \nDEVELOPMENT \\| skills Minimum standards Facilities  \nmet by schools and Management  \ntraining institutions  \n12-HUMAN 02 Population Not indicated 320165 Upgrade of Busembatia Health Centre III 920,000,000 1  \n1 CAPITAL Health, Safety Primary  \nDEVELOPMENT and  \nHealth care  \nManagement  \nservices  \nI ota DEE \\| \\| \n40 \nAppendix 3. Utilization of wage per department \nDepartment description  \nApproved Budget Supplementary Budget Revised Budget Payments Unspent Administration 607,834,377 1,436,296,079 2,044,130,456 \\| 522,875,623 1,521,254,833 Commercial 32,000,000 = 32,000,000 28,174,921 \\| 3,825,079 Community based services 253,089,000  \n5 253,089,000 242,734,763 10,354,237 Education  \n9,592,042,151 2,039,124,224 11,631,166,375 10,377,116,490 1,254,049,885 Finance 128,738,000 - 128,738,000 126,395,034 2,342,966 Health \n2,698,240,487 929,553,313 3,627,793,800 \\_3,011,178,175 616,615,625 Internal audit 53,432,000 7 53,432,000 22,306,652 31,125,348 Natural resources 75,200,000 7 75,200,000 43,831,927 31,368,073 Planning unit 101,060,000 101,060,000 54,630,570 46,429,430 Production 334,100,000 67,800,000 401,900,000 \\| 389,337,698 12,562,302 ] Statutory bodies 108,996,000 - 108,996,000 108,868,388 127,612 Trade, industry and local development 43,186,000", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}, [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}]], "page": 43, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "- 43,186,000 17,474,812 25,711,188 Works 150,400,000 56,400,000 206,800,000 48,589,312 158,210,688 Grand Total", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], "page": 45, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "14,178,318,015 \\| 4,529,173,616 18,707,491,631 14,993,514,365 3,713,977,266 \n41 \nAppendix 4: Late disbursement of funds  \nFUND REMITANCE  \nal S.NO PDM SACCO DATE AMOUNT DATE AMOUNT DATE AMOUNT DATE AMOUNT TOTAL FUNDS NAME REMITTED REMMITED REMMITED REMITTED REMITTED 1 Ibulanku Pdm 29.6.2022 17,000,000 7.10.2022 25,000,000 20.4.2023 25,000,000 26&30.06.2023 50,000,000 117,000,000 Sacco  \n2 Lubira Buyanga 29.6.2022 17,000,000 7.10.2022 25,000,000 20.4.2023 25,000,000 26&30.06.2023 50,000,000 117,000,000 Pdm Sacco  \n3 Nawansega 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 26&30.06.2023 50,000,000 117,000,000 Ibulanku Pdm  \nSacco  \nBusembatia  \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Central Ward  \nBusembatia  \nTown Council \\|  \nPdm Sacco  \nMajengo Ward  \nBusembatia  \nown Council  \nPdm Sacco \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 \nBumoozi \n10.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 \\| 50,000,000 100,000,000 Buyanga Pdm  \nSacco  \nBuyirima Ward 28.6.2022 17,000,000 7.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 117,000,000 Busembatia  \n[Town Council  \nPdm Sacco  \nKalalu Buyanga  \nPdm Sacco +  \nBulunguli  \nBuyanga Pdm  \nSacco \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 \n10 Buwooya 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 117,000,000 Buyanga Pdm  \nSacco \n42 \n11 Kikunu Igombe  \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Pdm Sacco  \n12 Makandwa \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Makuutu Pdm  \nSacco", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}, [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, {"headings_1": {"content": "pt", "page": 43, "level": 2}}]], "page": 45, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "__|", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}], "page": 47, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "13 Kigulamo 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 \\| 117,000,000 Makuutu Pdm  \nSacco  \n14 Nsaale Ibulanku  \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Pdm Sacco  \n15 Idinda 28.6.2022 \\| 17,000,000 12. 10.2022 \\| 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 117,000,000 Namalemba Pdm  \nSacco  \n16 Idudi D Ward \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 N 50,000,000 100,000,000 Idudi Town  \nCouncil Pdm  \nSacco  \n\u2014  \n17 Kikunyu Ward 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 20, 00,020 \\| 117,000,000 Idudi Town  \nCouncil Pdm  \nSacco  \n18 Mufumi Ward 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 117,000,000 Idudi Town  \nCouncil Pdm  \nS acco  \n19 Idudi C Ward  \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Idudi Town  \nCouncil Pdm  \nSacco  \n20 Idudi A Ward  \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Idudi Town  \nCouncil Pdm  \nSacco  \n21 Idiudi B Ward  \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Idudi Town \n43 \n29.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 117,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 26.06.2023 50,000,000 100,000,000 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 26.06.2023 50,000,000 117,000,000", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}, [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}]], "page": 47, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "own Council  \nPdm Sacco  \n25 \\|Busembatia  \n7.10.2022 25,000,000 20.4.2023 25,000,000 26.06.2023 50,000,000 100,000,000 Market Ward  \nBusembatia Pdm  \nSacco  \n26 \\|Namunyumya 28.6.2022 17,000,000 7.10.2022 25,000,000 20.4.2023 25,000,000 26.06.2023 50,000,000 117,000,000 Namalemba Pdm  \nSacco  \n27 \\|Namiganda  \n12.10.2022 25,000,000 20.4.2023 25,000,000 26.06.2023 50,000,000 100,000,000 Ibulanku Pdm  \nSacco  \n28 \\|Bwigula Buyanga  \n12.10.2022 25,000,000 20.4.2023 25,000,000 29.06.23 50,000,000 100,000,000 Pdm Sacco  \n29 \\|Makuutu 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 26.06.2023 50,000,000 117,000,000 Makuutu Pdm  \nSacco  \n30 \\|[Ibaako Ibulanku 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 26.06.2023 50,000,000 117,000,000 Pdm Sacco  \n31 \\|Bubenge Igombe  \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Pdm Sacco  \n32 \\|Igombe Pdm 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 27.06.2023 50,000,000 117,000,000 Sacco  \n33 \\|Walanga Igombe\\| 28.6.2022 17,000,000  \nPdm Sacco \n20.4.2023 25,000,000 27.06.2023 50,000,000 117,000,000 \n44 \n34 \\|Kasozi Makuutu 28.6.2022 17,000,000 7.10.2022 25,000,000 20.4.2023 25,000,000 27.06.2023 50,000,000 117,000,000 Pdm Sacco  \n35 \\|Butende 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 117,000,000 Tbulanku Pdm  \nSacco \n\\| 36 \\|Buniantole \n12.10.2022 25,000,000 20.4.2023 25,000,000 \\| 27.06.2023 50,000,000 100,000,000 Tbulanku Pdm  \nSacco  \nTotal 306,000,000 900,000,000 \\| 900,000,000 1,800,000,000 \\|3,906,000,000 \\| \n45 \nAppendix 5: Delayed/failure/Low disbursement of Parish Revolving Fund (PRF \nSN Vote Name Parish Name PDM SACCO Total PRF Total  \n%age Remarks Name received Disbursements disbursed (2021/2022 & (Loans)", "metadata": {"headings": [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}, [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}, {"headings_1": {"content": "ae", "page": 43, "level": 3}}]], "page": 48, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2022/2023)", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}], "page": 50, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "0 0% funds were received late and also delayed opening of accounts by beneficiaries rn 5,000,000 5% funds were received late and also. delayed opening of accounts by beneficiaries  \n0  \n0% funds were received late and also. delayed opening of accounts by beneficiaries  \nfunds were received late and also. delayed opening of accounts by beneficiaries Bugweri Dist IDINDA IDINDA 117,000,000 0 funds were received late and NAMALEMBA NAMALEMBA  \nPDM SACCO  \n24 Bugweri Dist KIKUNYU WARD KIKUNYU WARD 117,064,380  \nIDUDI TOWN IDUDI TOWN  \nCOUNCIL COUNCIL PDM  \nSACCO  \n25 Bugweri District Mufumi ward MUFUMI WARD 117,000,000  \nIDUDI TOWN  \nCOUNCIL PDM  \nSACCO  \n26 Bugweri District Idudi C ward IDUDI C WARD  \n100,000,000  \nIDUDI TOWN  \nCOUNCIL PDM  \nSACCO  \n27 Bugweri District Idiudi B Ward IDIUDI B WARD 100,000,000  \nIDUDI TOWN  \nCOUNCIL PDM  \nSACCO  \n28 Bugweri District Minani MINANI 117,000,000  \nNamalemba NAMALEMBA  \nPDM SACCO \n48 \nalso. delayed opening of accounts by beneficiaries  \n0  \nfunds were received late and also. delayed opening of accounts by beneficiaries \n0  \n0% funds were received late and also. delayed opening\u2019 of accounts by beneficiaries \n0 0% funds were received late and also delayed opening of accounts by beneficiaries \n0  \n0% \\| funds were received late and also delayed opening of accounts by beneficiaries \nfunds were received late  \nalso delayed opening of accounts by beneficiaries \n29 Bugweri District Makuutu Makuutu MAKUUTU MAKUUTU PDM \n117,000,000  \n0 0% funds were received late and also. delayed opening of \u2014TIBAAKO SACCO accounts by beneficiaries 30 Bugweri Dist Ibaako Ibulanku  \n117,000,000", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}, [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}]], "page": 52, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "0 0% \\| funds were received late and IBULANKU PDM  \nalso. delayed opening of \\| SACCO accounts by beneficiaries 31 Bugweri Dist Butende Ibulanku BUTENDE  \n117,000,000  \n0 0% \\| funds were received late and PDM IBULANKU Pom \\|  \nalso delayed opening of SACCO = accounts by beneficiaries 32 Bugweri District Lubira Buyanga LUBIRA  \n117,000,000  \n0% funds were received late and BUYANGA PDM  \nalso. delayed opening of SACCO \u2014 accounts by beneficiaries 33 Bugweri Dist Makandwa MAKANDWA 100,000,000  \n0  \n0% funds were received late and Makuutu WARD MAKUUTU PDM  \nalso delayed opening of SACCO \\| accounts by beneficiaries 34 Bugweri Dist Idudi D ward IDUDI D WARD 100,000,000  \n0  \n0% funds were received late and Town council IDUDI TOWN  \nalso delayed opening of COUNCIL PDM  \naccounts by beneficiaries  \nSACCO  \n35 Bugweri Dist IDUDI A WARD IDUDI A WARD  \nIDUDI TOWN IDUDI TOWN  \nCOUNCIL COUNCIL PDM \n100,000,000  \n0 0% funds were received late and also. delayed opening\u2019 of accounts by beneficiaries \n36 Bugweri District \\| Bwigula Buyanga \\| BWIGULA \nSACCO u  \n100,000,000 \n0 0% \\| funds were received late and BUYANGA PDM  \nalso delayed opening of", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}, [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}]], "page": 53, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "- SACCO accounts by beneficiaries Total \\_\\_3,906,128,760 21,000,000 21%", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}], "page": 53, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "49 \nAppendix 6: PDM SACCOs General Meetings  \nSN Vote Parish Name of Date Was the Date GM Wasa Was the Was Was training Name Name SACCO certificate first GM washeld leadership vetting there a (topical  \nof held vetting criterion Bank subjects) of the registration (Yes/No)  \ncommittee following Account PDM SACCO was issued  \nelected and the PDM opening members inaugurated SACCO resolution undertaken (Yes/No) byelaws (Yes/No) during the established?", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}, [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, {"headings_1": {"content": "__|", "page": 47, "level": 3}}]], "page": 53, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "meeting", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 54, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 50, "level": 6}}], "page": 54, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| (Yes/No) (Yes/No) 1 Bugweri Central Ward Central Ward 12-May-22 Yes 20/10/2022 Yes Yes Yes No District PDM SACCO  \n2 Bugweri Namalemba Namalemba 13-May-22 Yes 17/11/2022 Yes Yes  \nDistrict PDM SACCO  \n3 Bugweri Idinda Idinda PDM 14-May-22 25/10/2022 Yes Yes  \nDistrict SACCO PDM  \nSACCO  \n4 Bugweri Minani Minani PDM 15-May-22 31/10/2022  \nDistrict  \nSACCO  \n5 Bugweri Namunyumya Namunyumya 16-May-22", "metadata": {"headings": [{"headings_0": {"content": "meeting", "page": 54, "level": 1}}, {"headings_1": {"content": "2022/2023)", "page": 50, "level": 6}}], "page": 54, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "19/10/2022", "metadata": {"headings": [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}], "page": 54, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "District PDM SACCO  \n6 Bugweri Buniantole Buniantole 17-May-22 Yes 19/10/2022 Yes  \nDistrict PDM SACCO  \n7 Bugweri Nsaale Nsaale PDM 18-May-22 Yes 25/10/2022 Yes Yes  \nDistrict  \nSACCO  \n8 Bugweri Namiganda Namiganda 19-May-22 Yes 18/10/2022 Yes Yes Yes \\| No District PDM SACCO  \n9 Bugweri Ibulanku Ibulanku 20-May-22 Yes 17/10/2022 Yes Yes Yes \\| No District PDM SACCO  \n10 Bugweri Nawansega Nawansega 21-May-22 20/10/2022 Yes Yes Yes \\| No District PDM SACCO BEE \n50 \nof SACCO committees and Sub committees  \nSupervisory Executive Loan Sub Production sub Marketing sub Business Finance and Remarks committee Committee committee Committee Committee Development investment sub  \nservices sub Committee  \nCommittee  \nWas it  \nIs the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the  \nConstituted commi Constit commi Constit commi Constit commi Constit commi Constit commi Constit committe", "metadata": {"headings": [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}, [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}]], "page": 54, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "- (yes/No) ttee uted? ttee uted? ttee uted? ttee uted? ttee uted? ttee uted? e  \noperati (yes/N operati (yes/N operati (yes/N operati (yes/N operati (yes/N operati (yes/N operation  \nonal? 0) onal? 0) onal? 0) onal? 0) onal? 0) onal? 0) al?  \n(opera (opera (opera (opera (opera (opera (operatio  \ntional tional tional tional tional tional nal or Not  \nor Not or Not or Not or Not or Not or Not operation  \noperati operati operati operati operati operati al)  \nonal) onal) onal) onal onal onal)  \nBugweri Bwigula PDM  \nyes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some  \ncommittees have not been fully formed. Bugweri Lubira PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully formed.  \nBugweri Buwooya Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Bulunguli Yes yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Bumoozi Yes yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Kalalu PDM Yes yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully formed.  \nBugweri Buyirima Yes yes Yes Yes Yes No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Majengo Yes yes Yes Yes Yes No No No No No  \nNo Newly formed and District PDM SACCO  \nthus some committees", "metadata": {"headings": [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}], "page": 55, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "51 \n=", "metadata": {"headings": [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}, [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}]], "page": 55, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "have not been fully formed.  \nBugweri Market PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully Tyes I \\| formed. Bugweri Kakoge PDM Yes  \nYes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully formed.  \nBugweri Central Ward Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Namalemba Yes yes Yes Yes Yes Yes No No No No No No  \nNewly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Idinda PDM Yes yes Yes Yes Yes Yes No No No No No No No  \nNewly formed and District SACCO PDM  \nthus some committees SACCO  \nhave not been fully formed.  \nBugweri Minani PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully \nBugweri Namunyumy Yes yes District a PDM  \nSACCO \nBugweri Buniantole Yes yes District PDM SACCO \nBugweri Nsaale PDM Yes yes District SACCO", "metadata": {"headings": [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}, [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}]], "page": 56, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "formed.  \nYes Yes No No No No No No No No Newly formed and thus some committees have not been fully formed.  \nYes Yes No No No No No No No No Newly formed and thus some committees have not been fully formed.  \nYes Yes No No No No No No No No Newly formed and thus some committees have not been fully formed.  \nBugweri Namiganda Yes yes Yes Yes Yes Yes No No No No No No No  \nNewly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Ibulanku Yes yes Yes Yes Yes Yes No No No No No No No  \nNewly formed and District PDM SACCO  \nthus some committees have not been fully formed. \n52 \nBugweri Nawansega Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees \\| \nhave not been fully \u2014  \nformed.  \nBugweri Butende Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Ibaako PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees \nBugweri Makuutu Yes Yes Yes Yes yes  \nDistrict PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}, [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}]], "page": 56, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "have not been fully i  \nformed.  \n\\|  \nYes No No No No No No No No Newly formed and thus some committees have not been fully = formed.  \nBugweri Kasozi PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully formed.  \nBugweri Kigulamo Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Makandwa Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed,  \nBugweri Mufumi PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees L  \nhave not been fully", "metadata": {"headings": [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, {"headings_1": {"content": "meeting", "page": 54, "level": 1}}], "page": 57, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 57, "level": 3}}, {"headings_1": {"content": "19/10/2022", "page": 54, "level": 5}}], "page": 57, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "formed.  \nBugweri Kikunyu Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District Idudi PDM  \nthus some committees SACCO  \nhave not been fully formed.  \nBugweri Idudi APDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully formed.  \nBugweri IdudiBPDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 57, "level": 3}}, {"headings_1": {"content": "19/10/2022", "page": 54, "level": 5}}], "page": 57, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "u \u2014", "metadata": {"headings": [{"headings_0": {"content": "u \u2014", "page": 57, "level": 3}}, {"headings_1": {"content": "nn", "page": 57, "level": 3}}], "page": 57, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "have not been fully \\| no formed. and Bugweri Idudi C PDM Yes yes Yes Yes Yes Yes No  \nNo No No No No No Newly formed District SACCO  \nthus some committees \n53", "metadata": {"headings": [{"headings_0": {"content": "u \u2014", "page": 57, "level": 3}}, {"headings_1": {"content": "nn", "page": 57, "level": 3}}, [{"headings_0": {"content": "u \u2014", "page": 57, "level": 3}}, {"headings_1": {"content": "nn", "page": 57, "level": 3}}]], "page": 57, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "have not been fully formed.  \nBugweri IdudiD PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully formed.  \nBugweri Bubenge Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Kikunyu Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District Igombe PDM  \nthus some committees SACCO  \nhave not been fully formed.  \nBugweri Igombe PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully formed.  \nBugweri Walanga Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed. \n54 \nA endix 8: Training of Local experts", "metadata": {"headings": [{"headings_0": {"content": "u \u2014", "page": 57, "level": 3}}, {"headings_1": {"content": "nn", "page": 57, "level": 3}}, [{"headings_0": {"content": "u \u2014", "page": 57, "level": 3}}, {"headings_1": {"content": "nn", "page": 57, "level": 3}}], [{"headings_0": {"content": "u \u2014", "page": 57, "level": 3}}, {"headings_1": {"content": "nn", "page": 57, "level": 3}}]], "page": 58, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "S/N Vote", "metadata": {"headings": [{"headings_0": {"content": "S/N Vote", "page": 59, "level": 5}}, {"headings_1": {"content": "u \u2014", "page": 57, "level": 3}}], "page": 59, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Parish Name Was the training of Date of the Did the local experts consist of the Was a training Remarks Name  \nthe local experts training Parish Chief, CDOs, Commercial report prepared conducted?  \nOfficers, Extension officers and and submitted  \nrivate sector actors?  \n1 Bugweri Bwigula Yes 2.11.2022 Yes  \n2 Bugweri Lubira Yes 25.10.2022 Yes  \n3 Bugweri Buwooya Yes 27.10.2022 Yes  \n4 Bugweri Bulunguli Yes 27.10.2022 Yes  \n5 Bugweri Bumoozi Yes 26.10.2022 Yes  \n6 Bugweri Kalalu Yes 26.10.2022 Yes  \n7 Bugweri Buyirima Ward Yes 18.10.2022 Yes  \n8 Bugweri Majengo Ward Yes 17.10.2022 Yes  \n9 Bugweri Market Ward Yes 18.10.2022 Yes  \n10 Bugweri Kakoge Ward  \n19.10.2022 Yes  \n11 Bugweri Central Ward  \n07.10.2022 Yes", "metadata": {"headings": [{"headings_0": {"content": "S/N Vote", "page": 59, "level": 5}}, {"headings_1": {"content": "u \u2014", "page": 57, "level": 3}}], "page": 59, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ER Bugweri Namalemba", "metadata": {"headings": [{"headings_0": {"content": "ER Bugweri Namalemba", "page": 59, "level": 3}}, {"headings_1": {"content": "S/N Vote", "page": 59, "level": 5}}], "page": 59, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "25.10.2022 Yes 13 Bugweri Idinda Yes \\| 25.10.2022 Yes 14 Bugweri\\_\\| Minani Yes \\| 26.10.2022 Yes 15 Bugweri Namunyumya Yes \\| 19.10.2022 Yes LL 16 Bugweri Buniantole Yes \\| 19.10.2022 Yes 17 Bugweri Nsaale Yes \\| 25.10.2022 ves 18 Bugweri Namiganda Yes \\| 19.10.2022 Yes 19 Bugweri Ibulanku Yes 17.10.2022 Yes 20 \\| Bugweri Nawansega Yes 17.10.2022 Yes 21 Bugweri Butende Yes 18.10.2022 Yes Bugweri Ibaako Yes 18.10.2022 Yes Bugweri Makuutu Yes 02.11.2022 Yes Bugweri Kasozi Yes \\| 26.10.2022 Yes Bugweri Kigulamo Yes \\| 27.10.2022 Yes Bugweri Makandwa Yes \\| 27.10.2022 Yes 27 Bugweri Mufumi Ward Yes 03.11.2022 \\| Yes 28 Bugweri Kikunyu Idudi Yes 03.11.2022 \\| Yes 29 Bugweri Idudi A\\_ Ward Yes \n04.11.2022 \\| Yes \n55 \nto the AO?  \nYes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes Trainin Fe orts ared Yes Trainin re orts ared Yes Trainin re orts ared Yes Trainin orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared", "metadata": {"headings": [{"headings_0": {"content": "ER Bugweri Namalemba", "page": 59, "level": 3}}, {"headings_1": {"content": "S/N Vote", "page": 59, "level": 5}}, [{"headings_0": {"content": "ER Bugweri Namalemba", "page": 59, "level": 3}}, {"headings_1": {"content": "S/N Vote", "page": 59, "level": 5}}], [{"headings_0": {"content": "ER Bugweri Namalemba", "page": 59, "level": 3}}, {"headings_1": {"content": "S/N Vote", "page": 59, "level": 5}}], [{"headings_0": {"content": "ER Bugweri Namalemba", "page": 59, "level": 3}}, {"headings_1": {"content": "S/N Vote", "page": 59, "level": 5}}]], "page": 59, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Yes", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}, {"headings_1": {"content": "ER Bugweri Namalemba", "page": 59, "level": 3}}], "page": 59, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Trainin re orts ared", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}, {"headings_1": {"content": "ER Bugweri Namalemba", "page": 59, "level": 3}}], "page": 59, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Yes", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 59, "level": 3}}], "page": 59, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Trainin re orts ared", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 59, "level": 3}}], "page": 59, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Yes", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 59, "level": 3}}], "page": 59, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Trainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes Trainin re orts ared \n30 Bugweri IdudiB Ward Yes 04.11.2022 Yes 31 Bugweri IdudiC Ward Yes 04.11.2022 Yes \n32 Bugweri Idudi D Ward Yes 02.11.2022 Des Yes 33 Bugweri \\| Bubenge Yes 02.11.2022 \n34 Bugweri \\| Kikunyu-Igombe Yes \"04.11.2022 03.11.2022 Yes 35 Bugweri \\| Igombe Yes  \nYes \n56", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 59, "level": 3}}, [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 59, "level": 3}}]], "page": 59, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Yes", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 59, "level": 3}}], "page": 60, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Training reports prepared", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 59, "level": 3}}], "page": 60, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| Yes", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 60, "level": 3}}], "page": 60, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Training reports prepared \nYes  \nTraining reports prepared \nYes  \nTraining reports prepared \nYes  \nTraining reports prepared \n\\| Yes Training reports prepared \nAppendix 9: Irregularities in project implementation \nSN. Vote Parish Name of Name of PRF Loan Loan Amount \\| Project Status of the project Remark Name Name SACCO beneficiary Amount as as per funded  \nper SACCO household  \nrecords evidence", "metadata": {"headings": [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 60, "level": 3}}, [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}, {"headings_1": {"content": "| Yes", "page": 60, "level": 3}}]], "page": 60, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "provided", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 61, "level": 2}}, {"headings_1": {"content": "| Yes", "page": 60, "level": 3}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "1. Bugweri Bulunguli Bulunguli Waiswa 1,000,000 1,000,000 Coffee  \nCoffee farmer District ward PDM SACCO Charles", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 61, "level": 2}}, {"headings_1": {"content": "| Yes", "page": 60, "level": 3}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": " \nfarming on half hectare. He had a", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 61, "level": 2}}, {"headings_1": {"content": "| Yes", "page": 60, "level": 3}}, [{"headings_0": {"content": "provided", "page": 61, "level": 2}}, {"headings_1": {"content": "| Yes", "page": 60, "level": 3}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "running project", "metadata": {"headings": [{"headings_0": {"content": "running project", "page": 61, "level": 6}}, {"headings_1": {"content": "provided", "page": 61, "level": 2}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "No records maintained \n", "metadata": {"headings": [{"headings_0": {"content": "running project", "page": 61, "level": 6}}, {"headings_1": {"content": "provided", "page": 61, "level": 2}}, [{"headings_0": {"content": "running project", "page": 61, "level": 6}}, {"headings_1": {"content": "provided", "page": 61, "level": 2}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Bugweri Bulunguli Bulunguli Namutamba 1,000,000 1,000,000 Banana", "metadata": {"headings": [{"headings_0": {"content": "running project", "page": 61, "level": 6}}, {"headings_1": {"content": "provided", "page": 61, "level": 2}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "She had a farm District ward PDM SACCO Siida \nplantation but just and coffee \nboosted it. Garden of maize with banana and coffee mixed", "metadata": {"headings": [{"headings_0": {"content": "running project", "page": 61, "level": 6}}, {"headings_1": {"content": "provided", "page": 61, "level": 2}}, [{"headings_0": {"content": "running project", "page": 61, "level": 6}}, {"headings_1": {"content": "provided", "page": 61, "level": 2}}], [{"headings_0": {"content": "running project", "page": 61, "level": 6}}, {"headings_1": {"content": "provided", "page": 61, "level": 2}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "together.", "metadata": {"headings": [{"headings_0": {"content": "together.", "page": 61, "level": 6}}, {"headings_1": {"content": "running project", "page": 61, "level": 6}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| I Bugweri Bulunguli Bulunguli Namuwaya 1,000,000 1,000,000 \\| Fish \n\\|  \n8 people District ward PDM SACCO Scovia \nFarming combined a", "metadata": {"headings": [{"headings_0": {"content": "together.", "page": 61, "level": 6}}, {"headings_1": {"content": "running project", "page": 61, "level": 6}}, [{"headings_0": {"content": "together.", "page": 61, "level": 6}}, {"headings_1": {"content": "running project", "page": 61, "level": 6}}], [{"headings_0": {"content": "together.", "page": 61, "level": 6}}, {"headings_1": {"content": "running project", "page": 61, "level": 6}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Bugweri Bulunguli Bulunguli Owola James 1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "together.", "page": 61, "level": 6}}, {"headings_1": {"content": "running project", "page": 61, "level": 6}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "total of Ugx. District ward PDM SACCO \n8,000,000 and", "metadata": {"headings": [{"headings_0": {"content": "together.", "page": 61, "level": 6}}, {"headings_1": {"content": "running project", "page": 61, "level": 6}}, [{"headings_0": {"content": "together.", "page": 61, "level": 6}}, {"headings_1": {"content": "running project", "page": 61, "level": 6}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "5. Bugweri Bulunguli Bulunguli Dhakaba 1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "together.", "page": 61, "level": 6}}, {"headings_1": {"content": "running project", "page": 61, "level": 6}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "started fish District ward PDM SACCO Muhamad", "metadata": {"headings": [{"headings_0": {"content": "together.", "page": 61, "level": 6}}, {"headings_1": {"content": "running project", "page": 61, "level": 6}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "farming.", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "6. Bugweri Bulunguli Bulunguli Ksawo Umar 1,000,000 1,000,000 District ward PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": " \nThere was", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}, [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "7. Bugweri Bulunguli Bulunguli Mutesi Jamila 1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "small pond District ward PDM SACCO \nwhich was \n57 \n", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}, [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}], [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}], [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "8. Bugweri Bulunguli Bulunguli Magumba 1,000,000 \\| 1,000,000 \\|  \nexpanded. The District ward PDM SACCO \\| Rajab  \npond has 9, Bugweri Bulunguli Bulunguli Kasamira H u 1,000,000 1,000,000  \nTilapia and Cat District ward PDM SACCO  \nfish", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "One of the member owns the land, however there \nI I", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}, [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}]], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "10. Bugweri Bulunguli Bulunguli", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "are no records Nansubuga 1,000,000 1,000,000 Coffee R&S  \nShe resorted District ward PDM SACCO Rose  \nto farming \ngrand nuts- No record keeping \nL\\_ \n", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}, [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}], [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}], [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}]], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "11. Bugweri Kakoge ward Kakoge ward Namulinda \\| 1,000,000 1,000,000 poultry  \nHas 40 chicken, District PDM Zuwena  \nhas no records", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "12 Bugweri Kakoge ward Kakoge ward Mungowa \\| 1,000,000 \\| 1,000,000 \\| Poultry  \nDistrict PDM Mubarak a \nHad project, of layers, when 7 he got PDM \nmoney, he", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}, [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}], [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, {"headings_1": {"content": "together.", "page": 61, "level": 6}}]], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "\u2014 ae", "metadata": {"headings": [{"headings_0": {"content": "\u2014 ae", "page": 62, "level": 4}}, {"headings_1": {"content": "farming.", "page": 61, "level": 1}}], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "enhance it with", "metadata": {"headings": [{"headings_0": {"content": "\u2014 ae", "page": 62, "level": 4}}, {"headings_1": {"content": "farming.", "page": 61, "level": 1}}], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "_| Broilers", "metadata": {"headings": [{"headings_0": {"content": "_| Broilers", "page": 62, "level": 3}}, {"headings_1": {"content": "\u2014 ae", "page": 62, "level": 4}}], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "I  \nu  \n\\| \n58 \n\\| I u ES \\|", "metadata": {"headings": [{"headings_0": {"content": "_| Broilers", "page": 62, "level": 3}}, {"headings_1": {"content": "\u2014 ae", "page": 62, "level": 4}}, [{"headings_0": {"content": "_| Broilers", "page": 62, "level": 3}}, {"headings_1": {"content": "\u2014 ae", "page": 62, "level": 4}}], [{"headings_0": {"content": "_| Broilers", "page": 62, "level": 3}}, {"headings_1": {"content": "\u2014 ae", "page": 62, "level": 4}}]], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "I me |", "metadata": {"headings": [{"headings_0": {"content": "I me |", "page": 63, "level": 1}}, {"headings_1": {"content": "_| Broilers", "page": 62, "level": 3}}], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "12 Bugweri Kakoge ward Kakoge ward Twalibu 1,000,000 1,000,000 Gnats and  \nHad seed =  \nDistrict PDM Kiyemba i :  \nRice \n\\|  \n= capital, he just boosted the farming of", "metadata": {"headings": [{"headings_0": {"content": "I me |", "page": 63, "level": 1}}, {"headings_1": {"content": "_| Broilers", "page": 62, "level": 3}}, [{"headings_0": {"content": "I me |", "page": 63, "level": 1}}, {"headings_1": {"content": "_| Broilers", "page": 62, "level": 3}}]], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "gnats.", "metadata": {"headings": [{"headings_0": {"content": "gnats.", "page": 63, "level": 5}}, {"headings_1": {"content": "I me |", "page": 63, "level": 1}}], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "at", "metadata": {"headings": [{"headings_0": {"content": "gnats.", "page": 63, "level": 5}}, {"headings_1": {"content": "I me |", "page": 63, "level": 1}}], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "inspections", "metadata": {"headings": [{"headings_0": {"content": "inspections", "page": 63, "level": 6}}, {"headings_1": {"content": "gnats.", "page": 63, "level": 5}}], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "gnats were harvested and \nJ  \n13 Bugweri Kakoge ward Kakoge ward Naigaga 1,000,000 1,000,000 Poultry District PDM Jamira", "metadata": {"headings": [{"headings_0": {"content": "inspections", "page": 63, "level": 6}}, {"headings_1": {"content": "gnats.", "page": 63, "level": 5}}, [{"headings_0": {"content": "inspections", "page": 63, "level": 6}}, {"headings_1": {"content": "gnats.", "page": 63, "level": 5}}]], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "drying", "metadata": {"headings": [{"headings_0": {"content": "drying", "page": 63, "level": 1}}, {"headings_1": {"content": "inspections", "page": 63, "level": 6}}], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "bess", "metadata": {"headings": [{"headings_0": {"content": "bess", "page": 63, "level": 2}}, {"headings_1": {"content": "drying", "page": 63, "level": 1}}], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "She rears Sekoko, she ae  \ns  \n= bought 10,", "metadata": {"headings": [{"headings_0": {"content": "bess", "page": 63, "level": 2}}, {"headings_1": {"content": "drying", "page": 63, "level": 1}}], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "So x", "metadata": {"headings": [{"headings_0": {"content": "So x", "page": 63, "level": 3}}, {"headings_1": {"content": "bess", "page": 63, "level": 2}}], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "however 6 have ees died of  \na rear", "metadata": {"headings": [{"headings_0": {"content": "So x", "page": 63, "level": 3}}, {"headings_1": {"content": "bess", "page": 63, "level": 2}}], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Be 5", "metadata": {"headings": [{"headings_0": {"content": "Be 5", "page": 63, "level": 4}}, {"headings_1": {"content": "So x", "page": 63, "level": 3}}], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "disease, She N u  \nexpected to sell during xmas. N > =  \nShe has made a loss. \n14 Bugweri Kakoge ward Kakoge ward Kauma Jalia 1,000,000 1,000,000 Poultry  \nShe had a District PDM", "metadata": {"headings": [{"headings_0": {"content": "Be 5", "page": 63, "level": 4}}, {"headings_1": {"content": "So x", "page": 63, "level": 3}}, [{"headings_0": {"content": "Be 5", "page": 63, "level": 4}}, {"headings_1": {"content": "So x", "page": 63, "level": 3}}]], "page": 63, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "running project", "metadata": {"headings": [{"headings_0": {"content": "running project", "page": 64, "level": 1}}, {"headings_1": {"content": "Be 5", "page": 63, "level": 4}}], "page": 64, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "bought 200 chicks at 3000 each on PDM. She sold off the first round. Current ones are at 2wks. \n15 Bugweri Kakoge ward Kakoge ward Nakyuka 1,000,000 1,000,000  \nHas 3 units of District PDM Jannat  \npoultry. 33 at two months, 44 at 1 and half months and \n16 Bugweri Manyengo Manyengo Mutesi Sylivia 1,000,000 1,000,000  \nRears sekoko District ward ward PDM  \nand 26 local chicken. No records \n60", "metadata": {"headings": [{"headings_0": {"content": "running project", "page": 64, "level": 1}}, {"headings_1": {"content": "Be 5", "page": 63, "level": 4}}, [{"headings_0": {"content": "running project", "page": 64, "level": 1}}, {"headings_1": {"content": "Be 5", "page": 63, "level": 4}}], [{"headings_0": {"content": "running project", "page": 64, "level": 1}}, {"headings_1": {"content": "Be 5", "page": 63, "level": 4}}], [{"headings_0": {"content": "running project", "page": 64, "level": 1}}, {"headings_1": {"content": "Be 5", "page": 63, "level": 4}}]], "page": 64, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["1", "29,629,250", "1,151,000", "17,570,000", "Other tax revenues A 0 RR] 2,676,000", "| Sub-total 123,131,000 74,406,750 48,724,250", "I - I", "LEN UGS mie", "5 Sale of goods and 9,400,000 9,623,200 -223,200", "services", "Total Revenue 132,531,000 84,029,950 48,501,050", "No | Out-put", "Activity Purpose of the Amount", "un-", "implemented", "activities", "L Legal advisory Welfare for Monitoring of 24,556,074", "services District Government", "Councillors\u2019 programmes by", "political leaders", "and welfare for", "xT District Councillors", "Development and Travel inland Sensitization of 7,040,680", "Operationalisation of staff in the District", "Human", "Resource", "System", "3 Planning and Refresher Improved 6,513,133", "Budgeting services training of understanding of", "LLG's PBS system.", "technical", "staff", "on", "planning and", "budgeting", "on PBS", "4 Administrative and Transfer to Implementation of 4,685,947", "Support Services Other activities at Sub", "Government county level", "Units"], "page": 7}]}
\ No newline at end of file
+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nFINANCIAL STATEMENTS OF BUGWERI DISTRICT LOCAL GOVERNMENT ON THE  \nFOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nORIGINAL COPY \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023", "metadata": {"headings": [[{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY", "page": 1, "level": 3}}]], "page": 1, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Bugweri District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable the District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.29,040,270,844 out of which UGX.28,418,234,100 (98%) was warranted as shown below. \nSN Details Budget Warrants % funding \nUGX (A) UGX (B)  \nRecurrent (Wage) 18,707,491,631 18,707,491,631 Recurrent (Non- 6,039,665,578 5,417,628,836 \nwage) \nDevelopment 4,293,113,635 4,293,113,633 \\| 100% Total 29,040,270,844 28,418,234,100 98% \nOut of the total warrants of UGX.28,418,234,100 I reviewed the utilisation of warrants worth UGX.20,056,910,973 (71%) as summarised in the table below. \nSN Details Actual Cumulative Cumulativ expenditure Actual e Yage \n(UGX) \nexpenditure out of total \n\\| 1. \\_\\| Wage expenditure", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}], [{"headings_0": {"content": "wage)", "page": 6, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}]], "page": 5, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Pension and Gratuity\n3. PDM expenditure audited", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "warrants 14,993,514,365 14,993,514,365 53% 581,325,275 15,574,839,640 55% 36,062,398 15,610,902,038 55%", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Education grant - Formerly 356,314,945 15,967,216,983 56% SFG\n5. Microscale irrigation 98,275,047 16,065,492,030 57%", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 1}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "rojects \ncll:", "metadata": {"headings": [{"headings_0": {"content": "rojects", "page": 6, "level": 1}}, [{"headings_0": {"content": "rojects", "page": 6, "level": 1}}]], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "6. UGIFT (Infrastructure) 2,566,927,647 18,632,419,677 66% ds Water development grant 472,728,285 19,105,147,962 67% (Piped water, and Rural  \nwater and Sanitation grant)\n7. Budget outputs sampled 951,763,011 20,056,910,973 71% 9.", "metadata": {"headings": [{"headings_0": {"content": "rojects", "page": 6, "level": 1}}], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "20,056,910,973 \nTotal of the utilised 20,056,910,973 warrants audited \nNo Observation Recommendation 1.1 Revenue Performance  \nPerformance of Local Revenue  \nAccording to the approved budget, Bugweri District was supposed to The  \nAccounting collect Local revenue to the tune of UGX. 132,531,000 however; by Officer  \nshould the end of the year only UGX.84,029,950 had been collected devise strategies to representing 63% performance. The summary is in the table below ensure that all and details are in Appendix 1.  \nbudgeted revenue is collected.  \nSource Approved Actual i Variance  \ni i \nOverall, the District under collected local revenue which denied the entity resources for implementation of the following planned activities. \nNo Observation Recommendation \nInspection Welfare and Inspection and 946,533 Monitoring Entertainme Monitoring of  \nnt \nEducation Institutions \nHIV/AIDS Travel inland Sensitization of 658,000 . \nMainstreaming the public  \n[\\_  \n9 Marketing and value Printing, Printing,  \n288,533 addition Stationery, Stationery,  \nPhotocopyin Photocopying and  \ng and Binding  \nBinding  \n\\| Total 48,501,050 \nThe Accounting Officer attributed the shortfall to lack of strict monitoring of local revenue collections due to limited resources. \n1.2 Performance of GOU warrants \nThe District had an approved budget of UGX.28,907,739,844 to The Accounting implement the various programmes, out of which UGX.28,334,204,150 Officer  \nshould \nwas warranted resulting in a shortfall of UGX.573,535,694 engage the MoFPED representing 98% performance.  \nand other relevant \nstakeholders to \nThe performance of warrants for each of the programmes is shown in ensure that all the table below;  \nbudgeted funds are warranted. \nProgramme Approved budget Warrants % funding Agro-Industrialization 851,466,662 802,617,161 94% Community Mobilization 277,173,181 151,697,457 55% \\| and Mind-set Change  \nDevelopment Plan 436,833,254 436,833,254 100% \u201aImplementation  \nGovernance and Security 871,294,509  \n100% \nHuman Capital 21,219,740,936 20,870,117,852 98% Development \nIntegrated Transport 639,523,898 589,936,520 Infrastructure and Services \nNatural Resources, 885,277,856 885,277,855 Environment, Climate  \nChange, Land and Water  \nManagement \nPublic Sector 3,726,429,548 3,726,429,542 Transformation  \n\\| Total 28,907,739,844 28,334,204,150 \nThe UGX.573,535,694 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nProgramme Amount not Activities not Purpose of the warranted \nNo Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}, [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}]], "page": 6, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "3. Integrated 49,587,378 Allowances for Infrastructure Transport road gangs Development and Infrastructure Protective gear Management And Services Allowances for  \nRoads  \nCommittee\n4. Agro-  \n48,849,501 Travel inland- To raise on-farm Industrializati Capacity productivity, on Strengthening production, and (ACDP) marketable volumes of  \nselected agricultural commodities  \nin specified geographic clusters  \n\\| Total 573,535,687 \\|", "metadata": {"headings": [{"headings_0": {"content": "20,056,910,973", "page": 6, "level": 5}}], "page": 9, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "1. Construction of Mpiita Seed Secondary School\n2. Upgrade of Busembatia Health Centre III", "metadata": {"headings": [{"headings_0": {"content": "supplementary", "page": 9, "level": 1}}], "page": 11, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Details  \nNo. of Annual base  \nspecified timeline Individ (UGX) for appropriate uals  \nNumber of staff as per the payroll (June 1,317 16,269,424,296 action.  \n2023)  \nValidated as follows;  \nTotal number of staff verified 1,060 12,387,933,552  \n(complete/fully verified) (A)  \nPartially verified(individuals whose 203 2,872,435,344  \ninformation availed at the physical  \nverification did not fulfil all the  \nrequirements) (B)  \nNot verified (appeared for validation  \n141,776,136  \nbut not verified) (C  \nThe total number of individuals who did 39  \n867,279,264  \nnot appear for headcount (no-shows)  \n(D) (Accounted for and not accounted  \nfor)  \nSubtotal (A+B+C+D)=E 1,317 16,269,424,296  \nEmployees who appeared for head 35  \n122,714,436  \ncount but were not on payroll-New  \nrecords (F  \nOverall total covered (E+F)\\*\\* 1,313 15,383,083,332 \n\\*\\* Overall total covered means the total of verified (complete/fully verified), Partially verified, Not verified (appeared for validation but not verified), no shows and new records. \nThe following observations were made; \na) 1,060 (81%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) 203 (15%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first appointment. \nA total of 15 (01%) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified. \nd) A total of 39 (03%) employees on the payroll did not appear for the validation and were categorised as follows; \n05 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation.  \n07 employees were confirmed to have exited the District due to: death, \naccounted for and these were omitted from the validated \npayroll. \ne) 35 individuals whose names were not on the District payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer responded that the affected staff had their first appointments from other service commissions and that that the employees had been instructed to resubmit their documents to enable the District obtain the minutes/extracts from the respective entities of first appointment.", "metadata": {"headings": [{"headings_0": {"content": "timely", "page": 13, "level": 1}}, [{"headings_0": {"content": "timely", "page": 13, "level": 1}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}], [{"headings_0": {"content": "timely", "page": 13, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}], [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}]], "page": 14, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2.3 Inconsistencies in Employee Details  \nA total of 328 employees on the payroll had inconsistencies in The  \nAccounting their dates of birth, captured in the payroll and data captured Officer  \nshould by NIRA on the National IDs. The information is critical in the engage the affected identification of an individual.  \nstaff and ensure that employee Inconsistent information undermines the integrity of the records are duly District\u2019s records and may complicate the employee service updated  \nand history and retirement procedures. Where the errors in dates of brought to the birth increase the length of service, it may lead to the irregular attention of the extension of employee service.  \nMinistry of Public Service within a The Accounting Officer attributed the shortcomings to errors by specified timeline the responsible staff during data capture. In addition, the for \nappropriate \nAccounting Officer explained that management had embarked action. of correcting of the identified errors. \nFindings from Other Special Audit Procedures  \nI undertook other special audit procedures to review the The Accounting accuracy of the payroll including planning, budgeting and Officer  \nshould payments for the period of four years (2019/2020-2022/2023). ensure that the \nsalary \narrears I noted that;  \nposition is verified a) A total of 20 employees were not paid salary amounting to by the Internal UGX.35,636,208 in the period under review leading to Auditor General and arrears. \na certificate of The Accounting Officer acknowledged the matter.  \narrears is obtained before payment of the arrears is made the MoFPED. \ninitiate a process of transfer of salary payment to their new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 15, "level": 1}}, [{"headings_0": {"content": "appropriate", "page": 15, "level": 6}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 6}}], [{"headings_0": {"content": "appropriate", "page": 15, "level": 6}}], [{"headings_0": {"content": "salary", "page": 15, "level": 1}}], [{"headings_0": {"content": "salary", "page": 15, "level": 1}}], [{"headings_0": {"content": "salary", "page": 15, "level": 1}}], [{"headings_0": {"content": "salary", "page": 15, "level": 1}}]], "page": 15, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Budget Performance of the District Rural Water Supply and Sanitation\\_Funding e  \nof DRWSSCG \u2014 Development grant worth UGX.472,893,285 was budgeted for and released and absorbed 100%.  \n\u00b0 Three (03) (100%) projects in the water grant work plan were in the approved five-year development plan.  \nAll the three (03) projects in the approved work plan were in the indicative list oe  \nof capital investments thus funding was only eligible projects.  \noe There was fairness in the distribution of projects.  \noe The District complied with procurement guidelines in the acquisition of the contractors.  \nProject designs for the piped water system were approved by the Ministry of o  \nWater and Environment on 20th August,2021 under Ref: WSD/165/258/01. \nAreas of improvement \n4.1.2 Regularity of the Procurement Process  \nTimeliness of procurements  \nParagraph. 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31% of October. \nMy review of procurement files revealed the following; \nSN Project Name Date of Was the advert Contract Was the adverts made atthe end award contract of the last quarter date awarded of the preceding by 31\u00b0 financial year October (Yes/No)  \n2022? \nit \n(Yes/No) \n", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}, [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 17, "level": 2}}], [{"headings_0": {"content": "(Yes/No)", "page": 18, "level": 2}}], [{"headings_0": {"content": "(Yes/No)", "page": 18, "level": 2}}]], "page": 17, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Drilling, Supply of 09/08/2022 No  \n20/10/2022 Yes Borehole", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 18, "level": 2}}], "page": 18, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "parts, \nCasting \nand Installation of 04 (four) Deep Boreholes. \nProvision of 09/08/2022 22/12/2022 Rehabilitation Services  \nof 02 (Two) old deep  \nbore holes", "metadata": {"headings": [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}]], "page": 18, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "3. Partial construction of 09/08/2022 No  \n30/11/2022 No piped water system at  \nNondwe rural growth  \nCenter", "metadata": {"headings": [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}], "page": 18, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Delayed procurement causes delayed implementation hence hampering service deliver \nThe Accounting Officer explained that this happened at budgeting time but heads of departments have been coutioned to adhere to the guidelines and the chart of account \nThe Accounting Officer should ensure timely initiation of procurements. \n4.1.3 Monitoring  \nSubmission of quarterly reports  \nSec 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadlines for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nI noted that the District submitted performance reports for all 4 quarters after the deadlines given for submission of the reports as shown in the table below. \nDetails Deadline for Actual date of Comment submission  \nsubmission \nThe Accounting Officer attributed the delayed submission of reports to understaffing in the Water Department. \nThe Accounting Officer should liaise with MoPS to ensure that key staffing gaps are filled. \n4.2 Implementation of Uganda Intergovernmental\\_ Fiscal Transfers (UGiFT \nProgram \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nGoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nBugweri District received UGX.2,715,769,969 (100%) out of UGX.2,715,769,969 budgeted to implement the programme. The following activities were undertaken; \nSN Activity Planned Actual uantity quantity", "metadata": {"headings": [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}, [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "parts,", "page": 18, "level": 5}}], [{"headings_0": {"content": "Program", "page": 19, "level": 6}}], [{"headings_0": {"content": "Program", "page": 19, "level": 6}}], [{"headings_0": {"content": "Program", "page": 19, "level": 6}}], [{"headings_0": {"content": "Program", "page": 19, "level": 6}}], [{"headings_0": {"content": "Program", "page": 19, "level": 6}}]], "page": 18, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Upgrade of Busembatia Health Center II to III  \n1 1\n2. Construction of Mpiita Sees School  \n1 1", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 19, "level": 6}}], "page": 19, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "- Arewung sBurpuy \u201cAyuend pue jeuorpung uolpn.suo9 eyudy joouas Pesuswos 18 pue 0\\} BUNE sey Aejap JO Aq yuow sey 24\\} DI  \n\u2018ouiit) Ay\u0131end  \n309 (A \u201eZ e padejap wOoOJSse\\|> \"/PAa]", "metadata": {"headings": [{"headings_0": {"content": "ssaiBboid", "page": 23, "level": 2}}], "page": 23, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "4. floor of pit latrine \\|", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 27, "level": 5}}], "page": 27, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Auditor's Responsibility  \nfor the Audit of Financial Statements  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAls will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}], "page": 30, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. SACCOs 36 3,600,000,000 3,600,000,00 funded  \n0\n2. SACCOs over 0 0 0 funded\n3. SACCOs under 0 0 0  \n= funded  \nSACCOs not 0 0 0 0 funded", "metadata": {"headings": [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}], "page": 33, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "members of the Core PDM Implementation Teams at the HLG. The District Commercial Officer and the DPMO shall support the CAO/Town Clerk to prepare a consolidated report (in agreed format) which will be submitted to the PDM National Coordinator.  \nThe LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization and mobilization of communities towards the PDM at the Parish level.  \nThe activities at the parish level shall include training of households and enterprise group leaders as well as hands-on support. This includes business education to the subsistence households in order to ensure a paradigm shift. \nI made the following observations; \nNature of Observations Recommendation \ntraining \nTraining of Local The training of local experts was carried The  \nAccounting Experts  \nout on 7/10/2022 after funds were Officer should released on 6/10/2022. Details are in\\| always liaise with Appendix 8.  \nMoFPED so that it is aware of the stage The Accounting Officer explained that PDM of implementation funds are controlled by the MoFPED so as not to transfer however shall ensure improvement  \nfunds before the initial preparations are ongoing. \nFailure in training may lead to inappropriate use of PRF by households and enterprise groups, as well as deter the socio-economic transformation aspirations. \n5.3.1  \nRegistration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier", "metadata": {"headings": [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}, [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}], [{"headings_0": {"content": "jd tote", "page": 29, "level": 6}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}]], "page": 37, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}], "page": 37, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the \u00b0  \nRegistrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its \nThe Chairperson PDM SACCO shall from time to time update the PDM Member e  \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM e  \nSACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN \\| Nature of Observations  \nRecommendation \nregistration \n", "metadata": {"headings": [{"headings_0": {"content": "training", "page": 37, "level": 2}}, [{"headings_0": {"content": "training", "page": 37, "level": 2}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}], [{"headings_0": {"content": "training", "page": 37, "level": 2}}], [{"headings_0": {"content": "registration", "page": 38, "level": 6}}], [{"headings_0": {"content": "registration", "page": 38, "level": 6}}]], "page": 37, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM All the 36 SACCOs were not licensed to The Accounting SACCOs Under the take on the business of lending under Officer  \nshould Microfinance  \nMicrofinance Institutions money lenders follow up with Institutions Money act.  \nSACCO  \nLenders Act  \nmanagement and The Accounting Officer explained that ensure that SACCOs SACCOs were newly formed with a PDM acquire the license objective of to increasing production, as guided by the Act processing, storage and marketing,  \ninfrastructure and service delivery at the  \ngrassroots level with the Parish, so they  \ndid not know about the requirements of  \ngetting a lending license, However, this  \nhas been communicated to them and  \nassisted to acquire the leading license as", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 38, "level": 6}}], "page": 38, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "required. \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \n5.3.2 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June \n2023). \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nSN Activity Observations Recommendation Wealth Ranking of \\| All 36 Parishes did not carry out wealth The Accounting Officer . \nHouseholds ranking during identification of should ensure that subsistence households.  \nsubsistence household are selected using the The Accounting Officer explained that wealth ranking tool. wealth ranking had been started but  \nindividuals were providing inappropriate  \ninformation which would not help  \nachieve the intended objective, thus we  \nended up using the village leaders to  \navail information on which locals were  \neligible for the PDM program.", "metadata": {"headings": [{"headings_0": {"content": "required.", "page": 38, "level": 1}}, [{"headings_0": {"content": "required.", "page": 38, "level": 1}}], [{"headings_0": {"content": "required.", "page": 38, "level": 1}}], [{"headings_0": {"content": "required.", "page": 38, "level": 1}}], [{"headings_0": {"content": "required.", "page": 38, "level": 1}}], [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}], [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}], [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}], [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}], [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}]], "page": 38, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "2. Selection  \nand e 36 parishes did not select any The Accounting Officer Implementation of flagship projects contrary to the should monitor SACCOs Prioritized/Flagship guidelines.  \nto ensure beneficiaries Projects  \ne 36 parishes selected flagship projects don\u2019t divert  \nform that were inconsistent with the LG implementing approved selected priority commodities.  \nflagship projects  \nell out of 20 farmer", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 39, "level": 2}}], "page": 39, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "- 43,186,000 17,474,812 25,711,188 Works 150,400,000 56,400,000 206,800,000 48,589,312 158,210,688 Grand Total", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 43, "level": 3}}], "page": 45, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "14,178,318,015 \\| 4,529,173,616 18,707,491,631 14,993,514,365 3,713,977,266 \n41 \nAppendix 4: Late disbursement of funds  \nFUND REMITANCE  \nal S.NO PDM SACCO DATE AMOUNT DATE AMOUNT DATE AMOUNT DATE AMOUNT TOTAL FUNDS NAME REMITTED REMMITED REMMITED REMITTED REMITTED 1 Ibulanku Pdm 29.6.2022 17,000,000 7.10.2022 25,000,000 20.4.2023 25,000,000 26&30.06.2023 50,000,000 117,000,000 Sacco  \n2 Lubira Buyanga 29.6.2022 17,000,000 7.10.2022 25,000,000 20.4.2023 25,000,000 26&30.06.2023 50,000,000 117,000,000 Pdm Sacco  \n3 Nawansega 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 26&30.06.2023 50,000,000 117,000,000 Ibulanku Pdm  \nSacco  \nBusembatia  \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Central Ward  \nBusembatia  \nTown Council \\|  \nPdm Sacco  \nMajengo Ward  \nBusembatia  \nown Council  \nPdm Sacco \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 \nBumoozi \n10.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 \\| 50,000,000 100,000,000 Buyanga Pdm  \nSacco  \nBuyirima Ward 28.6.2022 17,000,000 7.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 117,000,000 Busembatia  \n[Town Council  \nPdm Sacco  \nKalalu Buyanga  \nPdm Sacco +  \nBulunguli  \nBuyanga Pdm  \nSacco \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 \n10 Buwooya 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 117,000,000 Buyanga Pdm  \nSacco \n42 \n11 Kikunu Igombe  \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Pdm Sacco  \n12 Makandwa \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Makuutu Pdm  \nSacco \n__| \n13 Kigulamo 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 \\| 117,000,000 Makuutu Pdm  \nSacco  \n14 Nsaale Ibulanku  \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Pdm Sacco  \n15 Idinda 28.6.2022 \\| 17,000,000 12. 10.2022 \\| 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 117,000,000 Namalemba Pdm  \nSacco  \n16 Idudi D Ward \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 N 50,000,000 100,000,000 Idudi Town  \nCouncil Pdm  \nSacco  \n\u2014  \n17 Kikunyu Ward 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 20, 00,020 \\| 117,000,000 Idudi Town  \nCouncil Pdm  \nSacco  \n18 Mufumi Ward 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 117,000,000 Idudi Town  \nCouncil Pdm  \nS acco  \n19 Idudi C Ward  \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Idudi Town  \nCouncil Pdm  \nSacco  \n20 Idudi A Ward  \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Idudi Town  \nCouncil Pdm  \nSacco  \n21 Idiudi B Ward  \n12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 100,000,000 Idudi Town \n43 \n29.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 30.6.2022 50,000,000 117,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 26.06.2023 50,000,000 100,000,000 28.6.2022 17,000,000 12.10.2022 25,000,000 20.4.2023 25,000,000 26.06.2023 50,000,000 117,000,000", "metadata": {"headings": [{"headings_0": {"content": "ae", "page": 43, "level": 3}}, [{"headings_0": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "ae", "page": 43, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}], [{"headings_0": {"content": "__|", "page": 47, "level": 3}}]], "page": 45, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "0 0% funds were received late and also delayed opening of accounts by beneficiaries rn 5,000,000 5% funds were received late and also. delayed opening of accounts by beneficiaries  \n0  \n0% funds were received late and also. delayed opening of accounts by beneficiaries  \nfunds were received late and also. delayed opening of accounts by beneficiaries Bugweri Dist IDINDA IDINDA 117,000,000 0 funds were received late and NAMALEMBA NAMALEMBA  \nPDM SACCO  \n24 Bugweri Dist KIKUNYU WARD KIKUNYU WARD 117,064,380  \nIDUDI TOWN IDUDI TOWN  \nCOUNCIL COUNCIL PDM  \nSACCO  \n25 Bugweri District Mufumi ward MUFUMI WARD 117,000,000  \nIDUDI TOWN  \nCOUNCIL PDM  \nSACCO  \n26 Bugweri District Idudi C ward IDUDI C WARD  \n100,000,000  \nIDUDI TOWN  \nCOUNCIL PDM  \nSACCO  \n27 Bugweri District Idiudi B Ward IDIUDI B WARD 100,000,000  \nIDUDI TOWN  \nCOUNCIL PDM  \nSACCO  \n28 Bugweri District Minani MINANI 117,000,000  \nNamalemba NAMALEMBA  \nPDM SACCO \n48 \nalso. delayed opening of accounts by beneficiaries  \n0  \nfunds were received late and also. delayed opening of accounts by beneficiaries \n0  \n0% funds were received late and also. delayed opening\u2019 of accounts by beneficiaries \n0 0% funds were received late and also delayed opening of accounts by beneficiaries \n0  \n0% \\| funds were received late and also delayed opening of accounts by beneficiaries \nfunds were received late  \nalso delayed opening of accounts by beneficiaries \n29 Bugweri District Makuutu Makuutu MAKUUTU MAKUUTU PDM \n117,000,000  \n0 0% funds were received late and also. delayed opening of \u2014TIBAAKO SACCO accounts by beneficiaries 30 Bugweri Dist Ibaako Ibulanku  \n117,000,000", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}]], "page": 52, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "0 0% \\| funds were received late and IBULANKU PDM  \nalso. delayed opening of \\| SACCO accounts by beneficiaries 31 Bugweri Dist Butende Ibulanku BUTENDE  \n117,000,000  \n0 0% \\| funds were received late and PDM IBULANKU Pom \\|  \nalso delayed opening of SACCO = accounts by beneficiaries 32 Bugweri District Lubira Buyanga LUBIRA  \n117,000,000  \n0% funds were received late and BUYANGA PDM  \nalso. delayed opening of SACCO \u2014 accounts by beneficiaries 33 Bugweri Dist Makandwa MAKANDWA 100,000,000  \n0  \n0% funds were received late and Makuutu WARD MAKUUTU PDM  \nalso delayed opening of SACCO \\| accounts by beneficiaries 34 Bugweri Dist Idudi D ward IDUDI D WARD 100,000,000  \n0  \n0% funds were received late and Town council IDUDI TOWN  \nalso delayed opening of COUNCIL PDM  \naccounts by beneficiaries  \nSACCO  \n35 Bugweri Dist IDUDI A WARD IDUDI A WARD  \nIDUDI TOWN IDUDI TOWN  \nCOUNCIL COUNCIL PDM \n100,000,000  \n0 0% funds were received late and also. delayed opening\u2019 of accounts by beneficiaries \n36 Bugweri District \\| Bwigula Buyanga \\| BWIGULA \nSACCO u  \n100,000,000 \n0 0% \\| funds were received late and BUYANGA PDM  \nalso delayed opening of", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}], [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}]], "page": 53, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "- SACCO accounts by beneficiaries Total \\_\\_3,906,128,760 21,000,000 21%", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}], "page": 53, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "49 \nAppendix 6: PDM SACCOs General Meetings  \nSN Vote Parish Name of Date Was the Date GM Wasa Was the Was Was training Name Name SACCO certificate first GM washeld leadership vetting there a (topical  \nof held vetting criterion Bank subjects) of the registration (Yes/No)  \ncommittee following Account PDM SACCO was issued  \nelected and the PDM opening members inaugurated SACCO resolution undertaken (Yes/No) byelaws (Yes/No) during the established? \nmeeting \n\\| (Yes/No) (Yes/No) 1 Bugweri Central Ward Central Ward 12-May-22 Yes 20/10/2022 Yes Yes Yes No District PDM SACCO  \n2 Bugweri Namalemba Namalemba 13-May-22 Yes 17/11/2022 Yes Yes  \nDistrict PDM SACCO  \n3 Bugweri Idinda Idinda PDM 14-May-22 25/10/2022 Yes Yes  \nDistrict SACCO PDM  \nSACCO  \n4 Bugweri Minani Minani PDM 15-May-22 31/10/2022  \nDistrict  \nSACCO  \n5 Bugweri Namunyumya Namunyumya 16-May-22 \n19/10/2022 \nDistrict PDM SACCO  \n6 Bugweri Buniantole Buniantole 17-May-22 Yes 19/10/2022 Yes  \nDistrict PDM SACCO  \n7 Bugweri Nsaale Nsaale PDM 18-May-22 Yes 25/10/2022 Yes Yes  \nDistrict  \nSACCO  \n8 Bugweri Namiganda Namiganda 19-May-22 Yes 18/10/2022 Yes Yes Yes \\| No District PDM SACCO  \n9 Bugweri Ibulanku Ibulanku 20-May-22 Yes 17/10/2022 Yes Yes Yes \\| No District PDM SACCO  \n10 Bugweri Nawansega Nawansega 21-May-22 20/10/2022 Yes Yes Yes \\| No District PDM SACCO BEE \n50 \nof SACCO committees and Sub committees  \nSupervisory Executive Loan Sub Production sub Marketing sub Business Finance and Remarks committee Committee committee Committee Committee Development investment sub  \nservices sub Committee  \nCommittee  \nWas it  \nIs the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the  \nConstituted commi Constit commi Constit commi Constit commi Constit commi Constit commi Constit committe", "metadata": {"headings": [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}, [{"headings_0": {"content": "2022/2023)", "page": 50, "level": 6}}], [{"headings_0": {"content": "meeting", "page": 54, "level": 1}}], [{"headings_0": {"content": "meeting", "page": 54, "level": 1}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}]], "page": 53, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "- (yes/No) ttee uted? ttee uted? ttee uted? ttee uted? ttee uted? ttee uted? e  \noperati (yes/N operati (yes/N operati (yes/N operati (yes/N operati (yes/N operati (yes/N operation  \nonal? 0) onal? 0) onal? 0) onal? 0) onal? 0) onal? 0) al?  \n(opera (opera (opera (opera (opera (opera (operatio  \ntional tional tional tional tional tional nal or Not  \nor Not or Not or Not or Not or Not or Not operation  \noperati operati operati operati operati operati al)  \nonal) onal) onal) onal onal onal)  \nBugweri Bwigula PDM  \nyes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some  \ncommittees have not been fully formed. Bugweri Lubira PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully formed.  \nBugweri Buwooya Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Bulunguli Yes yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Bumoozi Yes yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Kalalu PDM Yes yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully formed.  \nBugweri Buyirima Yes yes Yes Yes Yes No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Majengo Yes yes Yes Yes Yes No No No No No  \nNo Newly formed and District PDM SACCO  \nthus some committees", "metadata": {"headings": [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}], "page": 55, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "51 \n=", "metadata": {"headings": [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}]], "page": 55, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "have not been fully formed.  \nBugweri Market PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully Tyes I \\| formed. Bugweri Kakoge PDM Yes  \nYes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully formed.  \nBugweri Central Ward Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Namalemba Yes yes Yes Yes Yes Yes No No No No No No  \nNewly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Idinda PDM Yes yes Yes Yes Yes Yes No No No No No No No  \nNewly formed and District SACCO PDM  \nthus some committees SACCO  \nhave not been fully formed.  \nBugweri Minani PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully \nBugweri Namunyumy Yes yes District a PDM  \nSACCO \nBugweri Buniantole Yes yes District PDM SACCO \nBugweri Nsaale PDM Yes yes District SACCO", "metadata": {"headings": [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}]], "page": 56, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "formed.  \nYes Yes No No No No No No No No Newly formed and thus some committees have not been fully formed.  \nYes Yes No No No No No No No No Newly formed and thus some committees have not been fully formed.  \nYes Yes No No No No No No No No Newly formed and thus some committees have not been fully formed.  \nBugweri Namiganda Yes yes Yes Yes Yes Yes No No No No No No No  \nNewly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Ibulanku Yes yes Yes Yes Yes Yes No No No No No No No  \nNewly formed and District PDM SACCO  \nthus some committees have not been fully formed. \n52 \nBugweri Nawansega Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees \\| \nhave not been fully \u2014  \nformed.  \nBugweri Butende Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Ibaako PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees \nBugweri Makuutu Yes Yes Yes Yes yes  \nDistrict PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}], [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}]], "page": 56, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "have not been fully i  \nformed.  \n\\|  \nYes No No No No No No No No Newly formed and thus some committees have not been fully = formed.  \nBugweri Kasozi PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully formed.  \nBugweri Kigulamo Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Makandwa Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed,  \nBugweri Mufumi PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees L  \nhave not been fully \nnn \nformed.  \nBugweri Kikunyu Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District Idudi PDM  \nthus some committees SACCO  \nhave not been fully formed.  \nBugweri Idudi APDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully formed.  \nBugweri IdudiBPDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees \nu \u2014 \nhave not been fully \\| no formed. and Bugweri Idudi C PDM Yes yes Yes Yes Yes Yes No  \nNo No No No No No Newly formed District SACCO  \nthus some committees \n53", "metadata": {"headings": [{"headings_0": {"content": "19/10/2022", "page": 54, "level": 5}}, [{"headings_0": {"content": "nn", "page": 57, "level": 3}}], [{"headings_0": {"content": "nn", "page": 57, "level": 3}}], [{"headings_0": {"content": "u \u2014", "page": 57, "level": 3}}], [{"headings_0": {"content": "u \u2014", "page": 57, "level": 3}}], [{"headings_0": {"content": "u \u2014", "page": 57, "level": 3}}]], "page": 57, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "have not been fully formed.  \nBugweri IdudiD PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully formed.  \nBugweri Bubenge Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed.  \nBugweri Kikunyu Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District Igombe PDM  \nthus some committees SACCO  \nhave not been fully formed.  \nBugweri Igombe PDM Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District SACCO  \nthus some committees have not been fully formed.  \nBugweri Walanga Yes yes Yes Yes Yes Yes No No No No No No No No Newly formed and District PDM SACCO  \nthus some committees have not been fully formed. \n54 \nA endix 8: Training of Local experts \nS/N Vote", "metadata": {"headings": [{"headings_0": {"content": "u \u2014", "page": 57, "level": 3}}, [{"headings_0": {"content": "u \u2014", "page": 57, "level": 3}}], [{"headings_0": {"content": "u \u2014", "page": 57, "level": 3}}], [{"headings_0": {"content": "S/N Vote", "page": 59, "level": 5}}]], "page": 58, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Parish Name Was the training of Date of the Did the local experts consist of the Was a training Remarks Name  \nthe local experts training Parish Chief, CDOs, Commercial report prepared conducted?  \nOfficers, Extension officers and and submitted  \nrivate sector actors?  \n1 Bugweri Bwigula Yes 2.11.2022 Yes  \n2 Bugweri Lubira Yes 25.10.2022 Yes  \n3 Bugweri Buwooya Yes 27.10.2022 Yes  \n4 Bugweri Bulunguli Yes 27.10.2022 Yes  \n5 Bugweri Bumoozi Yes 26.10.2022 Yes  \n6 Bugweri Kalalu Yes 26.10.2022 Yes  \n7 Bugweri Buyirima Ward Yes 18.10.2022 Yes  \n8 Bugweri Majengo Ward Yes 17.10.2022 Yes  \n9 Bugweri Market Ward Yes 18.10.2022 Yes  \n10 Bugweri Kakoge Ward  \n19.10.2022 Yes  \n11 Bugweri Central Ward  \n07.10.2022 Yes \nER Bugweri Namalemba", "metadata": {"headings": [{"headings_0": {"content": "S/N Vote", "page": 59, "level": 5}}, [{"headings_0": {"content": "ER Bugweri Namalemba", "page": 59, "level": 3}}]], "page": 59, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "25.10.2022 Yes 13 Bugweri Idinda Yes \\| 25.10.2022 Yes 14 Bugweri\\_\\| Minani Yes \\| 26.10.2022 Yes 15 Bugweri Namunyumya Yes \\| 19.10.2022 Yes LL 16 Bugweri Buniantole Yes \\| 19.10.2022 Yes 17 Bugweri Nsaale Yes \\| 25.10.2022 ves 18 Bugweri Namiganda Yes \\| 19.10.2022 Yes 19 Bugweri Ibulanku Yes 17.10.2022 Yes 20 \\| Bugweri Nawansega Yes 17.10.2022 Yes 21 Bugweri Butende Yes 18.10.2022 Yes Bugweri Ibaako Yes 18.10.2022 Yes Bugweri Makuutu Yes 02.11.2022 Yes Bugweri Kasozi Yes \\| 26.10.2022 Yes Bugweri Kigulamo Yes \\| 27.10.2022 Yes Bugweri Makandwa Yes \\| 27.10.2022 Yes 27 Bugweri Mufumi Ward Yes 03.11.2022 \\| Yes 28 Bugweri Kikunyu Idudi Yes 03.11.2022 \\| Yes 29 Bugweri Idudi A\\_ Ward Yes \n04.11.2022 \\| Yes \n55 \nto the AO?  \nYes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes Trainin Fe orts ared Yes Trainin re orts ared Yes Trainin re orts ared Yes Trainin orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared \n| Yes \nTrainin re orts ared \n| Yes \nTrainin re orts ared \n| Yes \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes  \nTrainin re orts ared Yes Trainin re orts ared \n30 Bugweri IdudiB Ward Yes 04.11.2022 Yes 31 Bugweri IdudiC Ward Yes 04.11.2022 Yes \n32 Bugweri Idudi D Ward Yes 02.11.2022 Des Yes 33 Bugweri \\| Bubenge Yes 02.11.2022 \n34 Bugweri \\| Kikunyu-Igombe Yes \"04.11.2022 03.11.2022 Yes 35 Bugweri \\| Igombe Yes  \nYes \n56 \n| Yes \nTraining reports prepared \n| Yes \nTraining reports prepared \nYes  \nTraining reports prepared \nYes  \nTraining reports prepared \nYes  \nTraining reports prepared \n\\| Yes Training reports prepared \nAppendix 9: Irregularities in project implementation \nSN. Vote Parish Name of Name of PRF Loan Loan Amount \\| Project Status of the project Remark Name Name SACCO beneficiary Amount as as per funded  \nper SACCO household  \nrecords evidence \nprovided", "metadata": {"headings": [{"headings_0": {"content": "ER Bugweri Namalemba", "page": 59, "level": 3}}, [{"headings_0": {"content": "ER Bugweri Namalemba", "page": 59, "level": 3}}], [{"headings_0": {"content": "ER Bugweri Namalemba", "page": 59, "level": 3}}], [{"headings_0": {"content": "ER Bugweri Namalemba", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 59, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "| Yes", "page": 60, "level": 3}}], [{"headings_0": {"content": "provided", "page": 61, "level": 2}}]], "page": 59, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Bugweri Bulunguli Bulunguli Waiswa 1,000,000 1,000,000 Coffee  \nCoffee farmer District ward PDM SACCO Charles", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 61, "level": 2}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": " \nfarming on half hectare. He had a \nrunning project \nNo records maintained \n", "metadata": {"headings": [{"headings_0": {"content": "provided", "page": 61, "level": 2}}, [{"headings_0": {"content": "provided", "page": 61, "level": 2}}], [{"headings_0": {"content": "running project", "page": 61, "level": 6}}], [{"headings_0": {"content": "running project", "page": 61, "level": 6}}], [{"headings_0": {"content": "running project", "page": 61, "level": 6}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Bugweri Bulunguli Bulunguli Namutamba 1,000,000 1,000,000 Banana", "metadata": {"headings": [{"headings_0": {"content": "running project", "page": 61, "level": 6}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "She had a farm District ward PDM SACCO Siida \nplantation but just and coffee \nboosted it. Garden of maize with banana and coffee mixed \ntogether. \n\\| I Bugweri Bulunguli Bulunguli Namuwaya 1,000,000 1,000,000 \\| Fish \n\\|  \n8 people District ward PDM SACCO Scovia \nFarming combined a", "metadata": {"headings": [{"headings_0": {"content": "running project", "page": 61, "level": 6}}, [{"headings_0": {"content": "running project", "page": 61, "level": 6}}], [{"headings_0": {"content": "running project", "page": 61, "level": 6}}], [{"headings_0": {"content": "together.", "page": 61, "level": 6}}], [{"headings_0": {"content": "together.", "page": 61, "level": 6}}], [{"headings_0": {"content": "together.", "page": 61, "level": 6}}], [{"headings_0": {"content": "together.", "page": 61, "level": 6}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Bugweri Bulunguli Bulunguli Owola James 1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "together.", "page": 61, "level": 6}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "total of Ugx. District ward PDM SACCO \n8,000,000 and", "metadata": {"headings": [{"headings_0": {"content": "together.", "page": 61, "level": 6}}, [{"headings_0": {"content": "together.", "page": 61, "level": 6}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "5. Bugweri Bulunguli Bulunguli Dhakaba 1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "together.", "page": 61, "level": 6}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "started fish District ward PDM SACCO Muhamad \nfarming.", "metadata": {"headings": [{"headings_0": {"content": "together.", "page": 61, "level": 6}}, [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "6. Bugweri Bulunguli Bulunguli Ksawo Umar 1,000,000 1,000,000 District ward PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": " \nThere was", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "7. Bugweri Bulunguli Bulunguli Mutesi Jamila 1,000,000 1,000,000", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "small pond District ward PDM SACCO \nwhich was \n57 \n", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}], [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}], [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}]], "page": 61, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "8. Bugweri Bulunguli Bulunguli Magumba 1,000,000 \\| 1,000,000 \\|  \nexpanded. The District ward PDM SACCO \\| Rajab  \npond has 9, Bugweri Bulunguli Bulunguli Kasamira H u 1,000,000 1,000,000  \nTilapia and Cat District ward PDM SACCO  \nfish", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "One of the member owns the land, however there \nI I", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}]], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "10. Bugweri Bulunguli Bulunguli", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "are no records Nansubuga 1,000,000 1,000,000 Coffee R&S  \nShe resorted District ward PDM SACCO Rose  \nto farming \ngrand nuts- No record keeping \nL\\_ \n", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}], [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}], [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}]], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "11. Bugweri Kakoge ward Kakoge ward Namulinda \\| 1,000,000 1,000,000 poultry  \nHas 40 chicken, District PDM Zuwena  \nhas no records", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "12 Bugweri Kakoge ward Kakoge ward Mungowa \\| 1,000,000 \\| 1,000,000 \\| Poultry  \nDistrict PDM Mubarak a \nHad project, of layers, when 7 he got PDM \nmoney, he \n\u2014 ae \nenhance it with \n_| Broilers \nI  \nu  \n\\| \n58 \n\\| I u ES \\| \nI me | \n12 Bugweri Kakoge ward Kakoge ward Twalibu 1,000,000 1,000,000 Gnats and  \nHad seed =  \nDistrict PDM Kiyemba i :  \nRice \n\\|  \n= capital, he just boosted the farming of \ngnats. \nat \ninspections \ngnats were harvested and \nJ  \n13 Bugweri Kakoge ward Kakoge ward Naigaga 1,000,000 1,000,000 Poultry District PDM Jamira \ndrying \nbess \nShe rears Sekoko, she ae  \ns  \n= bought 10, \nSo x \nhowever 6 have ees died of  \na rear \nBe 5 \ndisease, She N u  \nexpected to sell during xmas. N > =  \nShe has made a loss. \n14 Bugweri Kakoge ward Kakoge ward Kauma Jalia 1,000,000 1,000,000 Poultry  \nShe had a District PDM \nrunning project \nbought 200 chicks at 3000 each on PDM. She sold off the first round. Current ones are at 2wks. \n15 Bugweri Kakoge ward Kakoge ward Nakyuka 1,000,000 1,000,000  \nHas 3 units of District PDM Jannat  \npoultry. 33 at two months, 44 at 1 and half months and \n16 Bugweri Manyengo Manyengo Mutesi Sylivia 1,000,000 1,000,000  \nRears sekoko District ward ward PDM  \nand 26 local chicken. No records \n60", "metadata": {"headings": [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}, [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}], [{"headings_0": {"content": "farming.", "page": 61, "level": 1}}], [{"headings_0": {"content": "\u2014 ae", "page": 62, "level": 4}}], [{"headings_0": {"content": "\u2014 ae", "page": 62, "level": 4}}], [{"headings_0": {"content": "_| Broilers", "page": 62, "level": 3}}], [{"headings_0": {"content": "_| Broilers", "page": 62, "level": 3}}], [{"headings_0": {"content": "_| Broilers", "page": 62, "level": 3}}], [{"headings_0": {"content": "_| Broilers", "page": 62, "level": 3}}], [{"headings_0": {"content": "I me |", "page": 63, "level": 1}}], [{"headings_0": {"content": "I me |", "page": 63, "level": 1}}], [{"headings_0": {"content": "I me |", "page": 63, "level": 1}}], [{"headings_0": {"content": "gnats.", "page": 63, "level": 5}}], [{"headings_0": {"content": "gnats.", "page": 63, "level": 5}}], [{"headings_0": {"content": "inspections", "page": 63, "level": 6}}], [{"headings_0": {"content": "inspections", "page": 63, "level": 6}}], [{"headings_0": {"content": "inspections", "page": 63, "level": 6}}], [{"headings_0": {"content": "drying", "page": 63, "level": 1}}], [{"headings_0": {"content": "bess", "page": 63, "level": 2}}], [{"headings_0": {"content": "bess", "page": 63, "level": 2}}], [{"headings_0": {"content": "So x", "page": 63, "level": 3}}], [{"headings_0": {"content": "So x", "page": 63, "level": 3}}], [{"headings_0": {"content": "Be 5", "page": 63, "level": 4}}], [{"headings_0": {"content": "Be 5", "page": 63, "level": 4}}], [{"headings_0": {"content": "Be 5", "page": 63, "level": 4}}], [{"headings_0": {"content": "running project", "page": 64, "level": 1}}], [{"headings_0": {"content": "running project", "page": 64, "level": 1}}], [{"headings_0": {"content": "running project", "page": 64, "level": 1}}], [{"headings_0": {"content": "running project", "page": 64, "level": 1}}], [{"headings_0": {"content": "running project", "page": 64, "level": 1}}]], "page": 62, "document_name": "Bugweri District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["1", "29,629,250", "1,151,000", "17,570,000", "Other tax revenues A 0 RR] 2,676,000", "| Sub-total 123,131,000 74,406,750 48,724,250", "I - I", "LEN UGS mie", "5 Sale of goods and 9,400,000 9,623,200 -223,200", "services", "Total Revenue 132,531,000 84,029,950 48,501,050", "No | Out-put", "Activity Purpose of the Amount", "un-", "implemented", "activities", "L Legal advisory Welfare for Monitoring of 24,556,074", "services District Government", "Councillors\u2019 programmes by", "political leaders", "and welfare for", "xT District Councillors", "Development and Travel inland Sensitization of 7,040,680", "Operationalisation of staff in the District", "Human", "Resource", "System", "3 Planning and Refresher Improved 6,513,133", "Budgeting services training of understanding of", "LLG's PBS system.", "technical", "staff", "on", "planning and", "budgeting", "on PBS", "4 Administrative and Transfer to Implementation of 4,685,947", "Support Services Other activities at Sub", "Government county level", "Units"], "page": 7}]}
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