diff --git "a/reports/chunks/Buhweju District Local Government Report of the Auditor General,2023.chunks.json" "b/reports/chunks/Buhweju District Local Government Report of the Auditor General,2023.chunks.json" --- "a/reports/chunks/Buhweju District Local Government Report of the Auditor General,2023.chunks.json" +++ "b/reports/chunks/Buhweju District Local Government Report of the Auditor General,2023.chunks.json" @@ -1 +1 @@ -{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [[]], "page": 1, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], "page": 1, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], "page": 2, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], "page": 2, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "MR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS. \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms \nog, sone ere:", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}]], "page": 2, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \n\u201cDistrict [nn Government reat \naE \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda \nHCMS Human Capital Management System \nICT \nInformation and Communication Technology \nIPPS \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA \nLocal Government Public Procurement and Disposal Authority \nLLG \nLower Local Governments \nLR Local Revenue \n\\| MDAs Ministries, Departments and Agencies \n\\|MES Ministry of Education \nMoFPED \nMinistry of Gender, Labour and Social Development", "metadata": {"headings": [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}, [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}, {"headings_1": {"content": "Page", "page": 2, "level": 5}}]], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014 MoLG", "metadata": {"headings": [{"headings_0": {"content": "\u2014 MoLG", "page": 3, "level": 3}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 5}}], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ministry of Local Government a \nNational Audit Act", "metadata": {"headings": [{"headings_0": {"content": "\u2014 MoLG", "page": 3, "level": 3}}, {"headings_1": {"content": "| Acronym Meaning", "page": 3, "level": 5}}], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "RE een", "metadata": {"headings": [{"headings_0": {"content": "RE een", "page": 3, "level": 5}}, {"headings_1": {"content": "\u2014 MoLG", "page": 3, "level": 3}}], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u2014\\_ Office of the Auditor General", "metadata": {"headings": [{"headings_0": {"content": "RE een", "page": 3, "level": 5}}, {"headings_1": {"content": "\u2014 MoLG", "page": 3, "level": 3}}], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Program Budgeting System \nPayroll Consults Africa \nIPDP\u2019MS Payroll Deduction Management System Procurement & Disposal Unit \nPFMA \nPublic Finance Management Act \nPFMR Public Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "RE een", "page": 3, "level": 5}}, {"headings_1": {"content": "\u2014 MoLG", "page": 3, "level": 3}}], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasury \nTSA Treasury Single Account \nTSSA \nTreasury Sub Single Account \nUBA \nUganda Banker's Association \nUCF \nUganda Consolidated Fund \nUCLA \nUganda Consumer and Lender\u2019s Association \nUganda Intergovernmental Fiscal Transfers Program for Results \nREPORT OF THE AUDITOR GENERAL \noe ee \nre: ON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023. \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Buhweju District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Buhweju District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}]], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nT have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Buhweju District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the district had a budget of UGX 27,197,028,272 out of which UGX 25,242,422,565 was warranted as shown below; \nDetails \nBudget UGX Warrants UGX % funding Recurrent (Wage) 14,218,262,688 14,218,262,682 Recurrent (Nonwage) 5,379,149,900 3,323,967,737 Development 7,599,615,684 7,700,192,146 Total 27,197,028,272 25,242,422,565 \nOut of the total warrants of UGX.25,242,422,565, I reviewed expenditure on activities/outputs worth UGX.25,191,601,202 (99%) as summarised in the table", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, {"headings_1": {"content": "RE een", "page": 3, "level": 5}}]], "page": 4, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 5}}], "page": 5, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "implementation.", "metadata": {"headings": [{"headings_0": {"content": "implementation.", "page": 6, "level": 1}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 6, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[Pr", "metadata": {"headings": [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], "page": 6, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Programme Approved budget Warrants % = \nfunding Agro- Industrialization 1,684,842,365 1,684,842,365 100 Tourism Development 0 0 0 \n.No\\_\\| Observation Recommendation Ze en aa 7 \nPublic Sector 2,048,733,950 2,034,518,131 \nTransformation \nCommunity Mobilization 320,839,410 198,625,193 and Mind-set \nGovernance and Security 1,132,656,746 1,082,518,231 96 Development Plan 392,744,620 383,570,190 98 Implementation \nTotal 27,197,028,272 25,242,422,565 93 \nThe Accounting Officer did not comment on the performance. \n1.3 Utilization of Warrants \nOut of the total warrants of UGX 25,242,422,565 availed during the year, UGX I \nadvised the 22,817,747,807 was utilized by the entity resulting in un-utilized warrants of Accounting officer to UGX 2,424,674,758 representing utilization of 90% as shown in the table expedite the process below; \nof terminating the contract for upgrade Programme Warrants Utilised % of Bitsya HCII to warrants utilisation accelerate the Agro- Industrialization 1,684,842,365 1,518,094,811 \ncompletion of this Tourism Development 0 \nproject in FY Natural Resources, 966,166,535 947,522,623 2023/2024. Environment \nPrivate Sector 65,510,634 33,208,526 Development \nI further advised the Integrated Transport 637,833,672 589,630,034 \nAccounting Officer to ensure that all Infrastructure \nInstitutional Coordination 0 0 warranted funds are utllised a Digital Transformation 0 0 \nwith the approved Human Capital - 18,188,837,614 16,129,666,833", "metadata": {"headings": [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}, [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}], [{"headings_0": {"content": "[Pr", "page": 6, "level": 1}}, {"headings_1": {"content": "implementation.", "page": 6, "level": 1}}]], "page": 6, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "budget.", "metadata": {"headings": [{"headings_0": {"content": "budget.", "page": 7, "level": 1}}, {"headings_1": {"content": "[Pr", "page": 6, "level": 1}}], "page": 7, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development \nPublic Sector 2,034,518,131 2,034,516,326 Transformation \n\\| Community Mobilization 198,625,193 168,740,073 85 and Mindset \nGovernance and Security 1,082,518,231 1,045,760,704 Development Plan 383,570,190 350,607,877 Implementation \nTotal 25,242,422,565 22,817,747,80 7 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants \nNo Programme Warrants not Activities affected by Reason for the Utilized the under utilization underutilization of warrants", "metadata": {"headings": [{"headings_0": {"content": "budget.", "page": 7, "level": 1}}, {"headings_1": {"content": "[Pr", "page": 6, "level": 1}}, [{"headings_0": {"content": "budget.", "page": 7, "level": 1}}, {"headings_1": {"content": "[Pr", "page": 6, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 7, "level": 1}}, {"headings_1": {"content": "[Pr", "page": 6, "level": 1}}], [{"headings_0": {"content": "budget.", "page": 7, "level": 1}}, {"headings_1": {"content": "[Pr", "page": 6, "level": 1}}]], "page": 7, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation", "page": 8, "level": 5}}, {"headings_1": {"content": "budget.", "page": 7, "level": 1}}], "page": 8, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "| Delayed", "metadata": {"headings": [{"headings_0": {"content": "| Delayed", "page": 10, "level": 3}}, {"headings_1": {"content": "No Observation Recommendation", "page": 8, "level": 5}}], "page": 10, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "were on", "metadata": {"headings": [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}], "page": 11, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "the Buhweju District payroll by June \nservice, the 2023, 1,013 (97%) appeared for the validation exercise and presented all \nAccounting \nthe pre-requisite documents to confirm their existence and regularity of \nOfficer should recruitment. \ninitiate a process of transfer of salary payment b) A total of 27 (3%) employees on the payroll did not appear for the \nto their new duty validation and were categorised as follows; \nstations. \ne To always liaise i. \n13 employees who did not appear for the headcount were accounted \nwith the relevant for by the Accounting Officer as being away for genuine reasons \nstakeholders to \nand ensure that The Accounting Officer explained the following; \nemployee \nrecords are duly e The records shown above have been accurately captured. \nupdated and brought to the No amount was paid as salary for the employees in question \nattention of the e \nMinistry of Public after their exit from the District and therefore no financial \nService within a loss was caused to Government. \nspecified timeline for appropriate \u00ab Some of the verified individuals not on the District's payroll \naction. \nwere new recruits who had recently been appointed and \nothers could not access because of a system issue.", "metadata": {"headings": [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}, [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}], [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}], [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}], [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}], [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}], [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}], [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}]], "page": 11, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Inconsistencies in Employee Details \nI advised the Accounting Officer to A total of 94 employees on the payroll had inconsistencies in their dates of birth, \nengage the affected captured in the payroll and data captured by NIRA on the National IDs. The staff and ensure that information is critical in the identification of an individual. See appendix 5. \nemployee records are duly updated and Inconsistent information undermines the integrity of the district\u2019s records and brought to the may complicate the employee service history and retirement procedures. Where attention of the the errors in dates of birth increase the length of service, it may lead to the Ministry of Public irregular extension of employee service. \nService within a specified timeline for The Accounting Officer explained that this was a result of inconsistent in data \nappropriate action. captured on the Human resource systems like legacy and were transferred to \nthe current system IPPS with wrong date of Births. This will be handled on a \none-on-one basis as the officers provide the necessary documentation for \nchange of date of birth as required by ministry of public service.", "metadata": {"headings": [{"headings_0": {"content": "were on", "page": 11, "level": 3}}, {"headings_1": {"content": "| Delayed", "page": 10, "level": 3}}], "page": 12, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Eindin", "metadata": {"headings": [{"headings_0": {"content": "Eindin", "page": 12, "level": 5}}, {"headings_1": {"content": "were on", "page": 11, "level": 3}}], "page": 12, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "Eindin", "page": 12, "level": 5}}], "page": 14, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant \nThe District Rural Water Supply and Sanitation Conditional Grant (DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate, and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nBuhweju District budgeted and received UGX 595,040,213 (100%) for the financial year 2022/23 and all funds were spent by the district. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant.", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "Eindin", "page": 12, "level": 5}}, [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "Eindin", "page": 12, "level": 5}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "Eindin", "page": 12, "level": 5}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "Eindin", "page": 12, "level": 5}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 2}}, {"headings_1": {"content": "Eindin", "page": 12, "level": 5}}]], "page": 14, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Category", "metadata": {"headings": [{"headings_0": {"content": "| Category", "page": 14, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 2}}], "page": 14, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Activity Planned Actual quantity quantity \n1 Rural Water and Sanitation Sub-Grant (traditional Mr \n1 \ncomponent) \n2 Piped Water Sub-Grant (UgIFT component) 1 \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "| Category", "page": 14, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 2}}, [{"headings_0": {"content": "| Category", "page": 14, "level": 6}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 2}}]], "page": 14, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], "page": 14, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \nThe water sources were fairly distributed, there .was a.fixed asset register for o \nall water sources, and proof of ownership for the land where the sources were constructed. \nAll boreholes fitted with hand pumps had a minimum yield of 500litres/hour. \no \n\u00b0 The District used only stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes \nAll the program funds received during the year were spent in line with the \u00b0 \ndistrict strategic goals. \n\u00b0 The on-going UGFIT projects (Construction of Kajumbura GFS) had been provided with water sources that were accessible by the local community. There was Fairness in the distribution of projects. \n\u00b0 \nA review of payment vouchers revealed that expenditure was unaccounted for \u00b0 \nby close of the financial year. \n4.1.2 Areas of Improvement \nI noted the following areas where the district needs improvement; \n4.1.2.1 Regularity of the Procurement Process \n4.1.2.2 Timeliness of procurements \nPara. 7.2 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 requires that adverts be made at the end of the last quarter of the preceding financial year and that contract awards should be made by 31\u00b0 of October. \nMy review of procurement files revealed that no advert was published by 30\" June 2022 as the guidelines prescribe. The advert for construction of 7 public rain water harvesting tanks was placed on 29/12/2022 and the contract signed on 15/3/2023. \nDelayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}, [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 14, "level": 2}}, {"headings_1": {"content": "| Category", "page": 14, "level": 6}}]], "page": 14, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 2}}], "page": 15, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer did not comment on this matter. \nRecommendation \nI advised the Accounting Officer to always plan procurements and implement projects in time for quick service delivery. \n4.1.2.3 Preparation and submission of quarterly reports 4.1.2.4 Submission of quarterly reports \nNo Details Deadline Actual date of Comment submission \nsubmission \n1 Quarter One 10\" October, 2022 14/10/2022 \n2 \\_ Two 10\" January, 2023 9/1/2023 i 3", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 2}}, [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 15, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 14, "level": 2}}]], "page": 15, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delayed", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 16, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 15, "level": 2}}], "page": 16, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quarter Three 10\" April, 2023 11//4/2023 4", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 16, "level": 3}}, {"headings_1": {"content": "delivery.", "page": 15, "level": 2}}], "page": 16, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Delayed", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 16, "level": 3}}, {"headings_1": {"content": "Delayed", "page": 16, "level": 3}}], "page": 16, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Quarter Four 10% July, 2023", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 16, "level": 3}}, {"headings_1": {"content": "Delayed", "page": 16, "level": 3}}], "page": 16, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "13/7/2023", "metadata": {"headings": [{"headings_0": {"content": "13/7/2023", "page": 16, "level": 5}}, {"headings_1": {"content": "Delayed", "page": 16, "level": 3}}], "page": 16, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Delayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and", "metadata": {"headings": [{"headings_0": {"content": "13/7/2023", "page": 16, "level": 5}}, {"headings_1": {"content": "Delayed", "page": 16, "level": 3}}], "page": 16, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quality.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], "page": 16, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer acknowledged the anomaly and promised that improvement and timely submission would be made. \nRecommendation \nI advised the Accounting Officer to ensure that these reports are submitted in their required timelines. \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UgIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nBuhweju District budgeted and received UGX 5,918,563,618(100%) to implement the programme. The following activities were undertaken; \nSN Activity \nPlanned Actual quantity quantity \n1 construction of Engaju and Ndibarema\\_ seed 1 \n1 \nsecondary schools in Engaju sub county and Nsiika \n2 Upgrade of Bitsya Health center ii to HC iii 1 \n1 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and \n4.2.2 Areas of Improvement district \nI noted the following areas where the \nneeds improvement. \n4.2.2.1 Funding and Absorption \nOut of the approved budget of UGX 5,918,563,618, the district received 100% funding Out of the received funds, UGX 4,187,422,593 (71%) was spent, thus . \nleaving UGX 1,731,141,025 unutilized. Details are in the table below; \nDetails beet \\| \\| Funds Warrants/ Expenditure Unspent %age of released Release (UGX) funds UGX) : (UGX absorbed Capital 5,918,563,618 918,563,618 5,918,563,618 4,187,422,593 \\|1,731,141,025 71% development \nUnder absorption of released funds resulted in partial implementation of the following key activities; \ne Construction of buildings at Engaju and Ndibarema seed school. e Construction of buildings at Bitsya Health Center II. \nAs a result, education and health services were delayed for access by the intended", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}, [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}], [{"headings_0": {"content": "quality.", "page": 16, "level": 2}}, {"headings_1": {"content": "13/7/2023", "page": 16, "level": 5}}]], "page": 16, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 17, "level": 1}}, {"headings_1": {"content": "quality.", "page": 16, "level": 2}}], "page": 17, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "absorption", "metadata": {"headings": [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], "page": 20, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "per payment \nfile) \nB Cc D= (B-C) (D/B)\\*100 Quarter one \n- \n- 65,516,698 \n65,516,698 \nQuarter two \n= \n98,275,049 131,033,395 131,033,395 Quarter three", "metadata": {"headings": [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], "page": 20, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 100 98,275,049 - 12,047,000 12,047,000 Quarter Four - 100\n- 95,062,416 95,062,416 Total \\| 54 196,550,098 196,550,093 107,109,416 89,440,677", "metadata": {"headings": [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], "page": 20, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer explained that the unspent funds were swept back to the consolidated fund. \nRecommendation \nI advised the Accounting Officer to engage MoFPED for revoting the funds for programme implementation in the subsequent year. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and \nability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}, [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}]], "page": 20, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 17, "level": 1}}], "page": 21, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries.", "page": 22, "level": 1}}, {"headings_1": {"content": "absorption", "page": 20, "level": 1}}], "page": 22, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "resolutions.", "metadata": {"headings": [{"headings_0": {"content": "resolutions.", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 22, "level": 1}}], "page": 24, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Executive Committee shall be the decision-making body for the SACCO and have 7 members, the Loan subcommittee comprises of three members who will be selected from the Board of the PDM SACCO and are charged with management of PRF Loans. \nThe Supervisory Board comprised of 3 members checks the efficiency & effectiveness of the Cooperative internal control systems. \nThe Production subcommittee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that PDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the \n1 \nBuhweju..District constituted a District Road committee on 8/7/2021 under", "metadata": {"headings": [{"headings_0": {"content": "resolutions.", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 22, "level": 1}}, [{"headings_0": {"content": "resolutions.", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 22, "level": 1}}], [{"headings_0": {"content": "resolutions.", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 22, "level": 1}}], [{"headings_0": {"content": "resolutions.", "page": 24, "level": 1}}, {"headings_1": {"content": "beneficiaries.", "page": 22, "level": 1}}]], "page": 24, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| Minute 03/08/2021.", "metadata": {"headings": [{"headings_0": {"content": "| Minute 03/08/2021.", "page": 25, "level": 2}}, {"headings_1": {"content": "resolutions.", "page": 24, "level": 1}}], "page": 25, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Parish \nThe PDCs were fully constituted as per I advised the Accounting Development \nthe guideline. However, I could not officer to enhance monitoring Committees (PDC) ascertain whether the positions on the PDC activities to foster occupied by the members were in line compliance with the PDM with the guidance for example LC II as \nChairman, Parish Chief as Secretary, \nguidance. - Chairperson for women, youth people \nwith disabilities, ruling party and \nopinion leader as members of the committee. \nThe PDC were holding quarterly meetings \nThe PDCs are facilitated with UGX 250,000 per quarter and they sit once and monitor once as per the guidelines evidenced by minutes and accountabilities. \n5.3.2 Registration of PDM SACCOs and Enterprise Groups \nParagraph 2.6.2, 2.6.3, 3.10 of Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions money lenders act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "| Minute 03/08/2021.", "page": 25, "level": 2}}, {"headings_1": {"content": "resolutions.", "page": 24, "level": 1}}, [{"headings_0": {"content": "| Minute 03/08/2021.", "page": 25, "level": 2}}, {"headings_1": {"content": "resolutions.", "page": 24, "level": 1}}], [{"headings_0": {"content": "| Minute 03/08/2021.", "page": 25, "level": 2}}, {"headings_1": {"content": "resolutions.", "page": 24, "level": 1}}], [{"headings_0": {"content": "| Minute 03/08/2021.", "page": 25, "level": 2}}, {"headings_1": {"content": "resolutions.", "page": 24, "level": 1}}], [{"headings_0": {"content": "| Minute 03/08/2021.", "page": 25, "level": 2}}, {"headings_1": {"content": "resolutions.", "page": 24, "level": 1}}], [{"headings_0": {"content": "| Minute 03/08/2021.", "page": 25, "level": 2}}, {"headings_1": {"content": "resolutions.", "page": 24, "level": 1}}]], "page": 25, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ay", "metadata": {"headings": [{"headings_0": 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TVAEDr", "metadata": {"headings": [{"headings_0": {"content": "souepIoHe", "page": 28, "level": 5}}, {"headings_1": {"content": "ay", "page": 28, "level": 3}}], "page": 28, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Malniajul Leys JoWUoW", "metadata": {"headings": [{"headings_0": {"content": "Malniajul Leys JoWUoW", "page": 28, "level": 1}}, {"headings_1": {"content": "souepIoHe", "page": 28, "level": 5}}], "page": 28, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "dajjop 0\\} \nspun Alasojp ay\\} Sc", "metadata": {"headings": [{"headings_0": {"content": "Malniajul Leys JoWUoW", "page": 28, "level": 1}}, {"headings_1": {"content": "souepIoHe", "page": 28, "level": 5}}], "page": 28, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Juswaldw\u0131 JO", 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[{"headings_0": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}, {"headings_1": {"content": "0598S 0}", "page": 28, "level": 3}}], "page": 28, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "a WdAd Are\u0131\u0131yausg \nEyl\u0131sN UONEPUBWWOIIUY ayJ e\u00dfuemny \u2018IWYANAD EZOZ pas\u0131npe Bulinsua \\*souljapinb \u2019S\u2019J YOLIGNV \nayJ Jeu, nine. OqWEIOA", "metadata": {"headings": [{"headings_0": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}, {"headings_1": {"content": "0598S 0}", "page": 28, "level": 3}}, [{"headings_0": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}, {"headings_1": {"content": "0598S 0}", "page": 28, "level": 3}}]], "page": 28, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UYoL \u201e67", "metadata": {"headings": [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], "page": 28, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \nAppendices \nAppendix 1 Performance of Local Revenue \nSource Approved Actual Variance Reasons for under/over collection \nbudget \nCollections \nTax Revenues \nLocal Services Tax \n59,697,000 \n57,625,000 2,072,000 some of the employees retired at the beginning of the financial year \nLand fees 560,000 560,000 No response \nBusiness Licenses \n12,607,500 11,186,500 1,421,000 some businesses closed \nOther tax revenues \nNo response \nNon-Tax Revenues \nOther Property income - = No response - \n4. \nDividends - - - No response \n\\| Rent \nOther property income (disposal of assets) \nSale of goods and services Administrative fees and licenses \nCourt fines and Penalties Other fines and Penalties Miscellaneous Revenue \not \nTotal Revenue \n30,000,000 \n7,620,000 22,380,000 We no longer receive rent from court. They stopped renting our buildings. \nNo response No response No response No response No response \n52,335,500 \n29,266,280 23,069,220 some sources like Birth certificates, Registration of CBS, Nursery Beds among others did \n155,200,000 106,257,780 48,942,220 \n26 \nnot attract numbers as expected.", "metadata": {"headings": [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}, [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}], [{"headings_0": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, {"headings_1": {"content": "Sa P-eM BuNunoasy", "page": 28, "level": 1}}]], "page": 28, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ZZ", "metadata": {"headings": [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}], "page": 29, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "birth \n869977 01/12/1969 28/12/1969 1 Variance in date of birth \n563117 24/08/1971 24/08/1972 12 Variance in date of birth \n869978 01/06/1970 06/05/1974 48 Variance in date of birth \n848093 16/02/1974 16/09/1974 7 Variance in date of \\| birth \n412293 07/12/1975 12/07/1975 5 Variance in date of birth \n414254 22/06/1973 22/06/1975 24 Variance in date of birth \n412243 20/12/1977 20/11/1977 1 Variance in date of birth \n412555 15/10/1979 15/10/1977 24 Variance in date of birth \n412310 06/12/1978 12/06/1978 6 Variance in date of birth \\| 412926 10/10/1978 10/10/1979 12 Variance in date of birth \n412842 08/10/1982 11/10/1981 12 Variance in date of \n29", "metadata": {"headings": [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}]], "page": 32, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 2 birth Immaculate Kekimuri \n412932 24/02/1980 24/02/1981 \nVariance in date of", "metadata": {"headings": [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}], "page": 33, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n412597 01/01/1980 \"\\| 01/01/1981 12 az in date of 15 Rebeccah Komwaka \n848950 06/03/1984 15/04/1982 123 Variance in date of 16 Phoebe Ahisibwe \n412860 13/03/1983 \\| 13/03/1982 12 Variance in date of 17 Alice Atuhairwe \n18 Rwampakani Tukundane Editah \\| \n\\+ \\| variance 412836 12/06/1984 12/06/1983 12 in date of \n19 ee Najuna \n845920 19/07/1985 19/07/1983 24 ome in date = \nbirth \n20 Jackline Komujuni \n412693 10/11/1982 25/10/1983 12 Variance in date of \n21 \\| Scovia Tumushabe \n961663 18/12/1983 18/12/1984 12 aan in date of", "metadata": {"headings": [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}, [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, {"headings_1": {"content": "UYoL \u201e67", "page": 28, "level": 1}}]], "page": 33, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "55 Evas Nabireeba", "metadata": {"headings": [{"headings_0": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}, {"headings_1": {"content": "ZZ", "page": 29, "level": 3}}], "page": 33, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "863116 10/08/1990 10/08/1985 61 re in date of \nbirth \n23 Kemigisha I re Vastine 925955 07/11/1987", "metadata": {"headings": [{"headings_0": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}, {"headings_1": {"content": "ZZ", "page": 29, "level": 3}}, [{"headings_0": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}, {"headings_1": {"content": "ZZ", "page": 29, "level": 3}}], [{"headings_0": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}, {"headings_1": {"content": "ZZ", "page": 29, "level": 3}}]], "page": 33, "document_name": "Buhweju District Local Government Report of the Auditor 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Nabireeba", "page": 33, "level": 2}}], [{"headings_0": {"content": "[16", "page": 33, "level": 3}}, {"headings_1": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}], [{"headings_0": {"content": "[16", "page": 33, "level": 3}}, {"headings_1": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}], [{"headings_0": {"content": "[16", "page": 33, "level": 3}}, {"headings_1": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}], [{"headings_0": {"content": "[16", "page": 33, "level": 3}}, {"headings_1": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}]], "page": 33, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u00ae Mellon Kyarisiima", "metadata": {"headings": [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}], "page": 33, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[ese 26/05/1989 05/12/1989 6 varence in date of 848102 15/03/1988 15/03/1989 12 are in date of 30 Sylvia Nuwabine \n1162686 06/12/1989 12/04/1989 8 Verne in date of 31 Fausta Mbabazi \n5 Mackline Nuwahereza \n1011318 06/06/1993 16/06/1990 36 Vorne in date of \n1028587 26/06/1992 \\| 25/11/1992 5 an in date of 33 Mercy Ashaba \n30 \n34 Christine Ainomugabe 35 Evalyne Kyokushaba 36 Janet Alupo \n37 Francis Bitaramare 38 Tarasisio Bagarukana 39 Laurance Kyarimpa 40 Michael Tuhirirwe 41 Erie Ahabwe \n42 Joseph Mujuni \n43 Vicent Byanyima 44 Julius Tumusiime \n45 Daniel Kamushana \n46 Anthony Bankunda \n47 Christopher Byomuhangi 48 Asaph Katubeho Mugisha 49 Nzoghu Amon \n50 Michael Katsigazi \n51 Kagwisa Asiimwe Joath 52 Exavier Bagumaho \n53 Vincent Ndyabayunga", "metadata": {"headings": [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}, [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}]], "page": 33, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "birth \n1053216 26/06/1993 24/06/1992 12 Variance in date of 141128389 12/05/1993 05/12/1993 7 ar in date of 24/12/1996 24/12/1997 I 12 variance in date of 1011528 \n854993 01/02/1960 06/04/1957 34 er in date of 853898 19/05/1961 12/06/1957 48 ara in date of 411931 20/10/1970 20/10/1963 85 aan in date of 412866 29/06/1966 29/03/1964 27 re in date of 543747 01/07/1964 21/07/1965 13 variance in date of 413830 25/12/1968 25/12/1965 37 verence in date of 413848 [anes 29/01/1966 BZ rer in date of birth \n\\| 848876 01/01/1969 12/12/1966 25 Variance in date of \\| 413740 21/12/1967 21/09/1967 3 Vaahce in date of \\| 413776 23/10/1970 23/10/1968 24 Var in date of 413990 10/04/1968 \\| 04/10/1968 6 variance in date of 560041 07/04/1970 \\| 04/10/1970 6 variance in date of 848862 01/05/1965 25/05/1971 74 Var in date of 413628 21/03/1973 29/03/1972 12 nz in date of \n676054 08/11/1970 02/02/1972 15 Variance in date of 413901 03/05/1972 05/03/1972 2 variance in date of", "metadata": {"headings": [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}, [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, {"headings_1": {"content": "[16", "page": 33, "level": 3}}]], "page": 34, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 34, "level": 2}}, {"headings_1": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], "page": 34, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "412463 10/03/1973 03/10/1972 5 in date of \n31 \n54 Joram Kiiza \n55 Lawrence Kamukama 56 Serian Mucunguzi L \n57 Asasira Amon Kamanyiro 58 Pascal Twinamatsiko 59 Robert Nuwagira \n60 Silvano Atwongyeire 61 Francis Katende \n62 Silver Asiimwe Nyerebere 63 Perez Mutabaazi \n64 Ahimbisibwe Sebstian 65 John Rutunda Bosco 66 Dicklus Twinamatsiko 67 Kamya Abdu Nassur \n68 James Asiimwe \n69 Samuel Twikirize \n70 Deograsteous Mbaine 71 Amon Bemera \n72 Denis Byarugaba \nDavid Tumuhimbise", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 34, "level": 2}}, {"headings_1": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, [{"headings_0": {"content": "on", "page": 34, "level": 2}}, {"headings_1": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], [{"headings_0": {"content": "on", "page": 34, "level": 2}}, {"headings_1": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], [{"headings_0": {"content": "on", "page": 34, "level": 2}}, {"headings_1": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}]], "page": 34, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ae ee", "metadata": {"headings": [{"headings_0": {"content": "ae ee", "page": 35, "level": 2}}, {"headings_1": {"content": "on", "page": 34, "level": 2}}], "page": 35, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Employee Position Name \nInstitution : 81503 - \\*\\*DIRECTORATE OF STATUTORY BODIES Institution : 81505 - \\*\\*DIRECTORATE OF HEALTH \nInstitution : 8150101 - ADMINISTRATION \nInstitution : 8150201 - FINANCE DEPARTMENT \nInstitution : 8150401 - PRODUCTION DEPARTMENT \nInstitution : 8150601 - EDUCTATION DEPARTMENT \nInstitution : 8150701 - WORKS DEPARTMENT \nInstitution : 8150801 - NATURAL RESOURCES DEPARTMENT Institution : 8150901 - COMMUNITY BASED SERVICES DEPARTMENT Institution : 8151001 - PLANNING DEPARTMENT \nInstitution : 81501010101 - Office of the CAO \nInstitution : 81501010102 - Human Resources Management Unit Institution : 81501010104 - Information and Public Relations Unit Institution : 81501010105 - Office Support Services Unit \nInstitution : 81501010110 - Records Management Unit \nInstitution : 81501010112 - Procurement and Disposal Unit \nInstitution : 81502010105 - Accounting Unit \nInstitution : 81503010101 - Clerk to Council \nInstitution : 81503010104 - District Land Board \nInstitution : 81503010106 - Council \nInstitution : 81504010101 - Agricultural Production Office Unit \nInstitution : 81504010103 - Veterinary Unit \nInstitution : 81504010104 - Fisheries Unit \nInstitution : 81504010105 - Vermin Control Unit \nInstitution : 81504010106 - Entomology Unit \nInstitution : 81504010107 - Commercial Services and Trade Unit \nApproved position Staffed Position Open Positions \nIo \\|\u2014 \n]/= \\|O \nim \\| \n= [SO \nnN o = RR \njoa [= Jo jo Jo \\|\u2014 a J= lo Ja [= lo \\| J= oO \\|p Io \nIm J] [= \\|\u2014 Io [= Is Io [= Io Im \\| \\|w \\|\u2014 \\| \\|o \\| [rw Io \\|w lo \\|\u2014 \\|o I \\|= [wo JD WIL = Jo \\|o = = \n[wo lo \\|w [wo lo \\|w \\|\\| \\| \\|o NIM 190 \\| In", "metadata": {"headings": [{"headings_0": {"content": "ae ee", "page": 35, "level": 2}}, {"headings_1": {"content": "on", "page": 34, "level": 2}}, [{"headings_0": {"content": "ae ee", "page": 35, "level": 2}}, {"headings_1": {"content": "on", "page": 34, "level": 2}}]], "page": 37, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "= \u2014", "metadata": {"headings": [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "ae ee", "page": 35, "level": 2}}], "page": 37, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "34 \nInstitution : 81505010101 - DHO's Office \n19 10 \\| 9 Institution : 81505010103 - Health Education Unit \n1 0 \\| 1 Institution : 81505010107 - Curative Services Unit \n\u2014 1 0 1 Institution : 81505010108 - Environmental Sanitation Unit \n4 3 \n1", "metadata": {"headings": [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "ae ee", "page": 35, "level": 2}}, [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "ae ee", "page": 35, "level": 2}}], [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "ae ee", "page": 35, "level": 2}}], [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}, {"headings_1": {"content": "ae ee", "page": 35, "level": 2}}]], "page": 37, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "u _ __|", "metadata": {"headings": [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}, {"headings_1": {"content": "= \u2014", "page": 37, "level": 3}}], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Institution : 81507010102 Civil Unit", "metadata": {"headings": [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}, {"headings_1": {"content": "= \u2014", "page": 37, "level": 3}}], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 5 2 3 Institution : 81507010103 - Water Unit \nInstitution : 81507010104 - Mechanical Engineering Unit \nInstitution : 81508010101 - Administrative Office Unit \nInstitution : 81508010102 - Forests Unit \nInstitution : 81508010104 - Environment Unit \nInstitution : 81508010105 - Land Management Unit \nInstitution : 81509010101 - Administrative Office Unit \nInstitution : 81509010102 - Probation and Social Welfare Unit", "metadata": {"headings": [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}, {"headings_1": {"content": "= \u2014", "page": 37, "level": 3}}], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "3 2 1 \u2014L 2 1 1 A 1 I 3 3 0 3 2 1 1 6 2 \n\u2014 3 + 2 \n4 \u2014 1 1 0 Institution : 81509010109 - Labour Unit \n2 1 1 Institution : 81510010101 - Planning Office \nTI 4 1 3 1 \u2014 0 1 > Institution : 81510010103 - Population Unit \nInstitution : 81511010101 - Internal Audit Unit \n3 2 1 Institution : 81512010104 - Nursing", "metadata": {"headings": [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}, {"headings_1": {"content": "= \u2014", "page": 37, "level": 3}}, [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}, {"headings_1": {"content": "= \u2014", "page": 37, "level": 3}}], [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}, {"headings_1": {"content": "= \u2014", "page": 37, "level": 3}}]], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[institution", "metadata": {"headings": [{"headings_0": {"content": "[institution", "page": 38, "level": 4}}, {"headings_1": {"content": "u _ __|", "page": 38, "level": 5}}], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "4 9 -5 : 81512010105 - Allied Health Professionals \n2 0 2 Total \\| \\| 188 100 88 Appendix 7 Transfer of PRF to un-licensed SACCOs \nSN. \nVote Name Parish Name Name of SACCO \nIs the SACCO registered under Microfinance Institutions money Remarks \\| lenders act 2016? (Yes/No) \n1 Buhweju DLG Kitega Kitega-Bitsya PDM Sacco YES \nNot Licenced \n2 Kyanyabita Kyanyabita-Bitsya PDM Sacco YES \nNot Licenced \\|", "metadata": {"headings": [{"headings_0": {"content": "[institution", "page": 38, "level": 4}}, {"headings_1": {"content": "u _ __|", "page": 38, "level": 5}}, [{"headings_0": {"content": "[institution", "page": 38, "level": 4}}, {"headings_1": {"content": "u _ __|", "page": 38, "level": 5}}], [{"headings_0": {"content": "[institution", "page": 38, "level": 4}}, {"headings_1": {"content": "u _ __|", "page": 38, "level": 5}}]], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u2014 Not Licenced", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3 Kemikyera Kemikyera-Kyahenda PDM YES \nSacco \n4 Kiyanja Kiyanja-Kyahenda PDM Sacco YES \nNot Licenced \n5 Rukiri Rukiri-Bihanga PDM Sacco YES \n6 Rugaba Rugaba-Nsiika PDM Sacco YES \nNot Licenced \u2014\\| \u2014 \nNot Licenced \n35 \n7 Kyamahungu Kyamahungu-Engaju PDM YES Sacco \n8 KAMUHIGA Kamuhiga-Nyakishana PDM YES sacco \n9 NYAMIHIRA Nyamihira-Kyahenda PDM YES sacco \nAppendix 8 Failure to obtain an insurance polic \nSN. Parish Name of Name of PRF Loan \nIf the loan is for a farming operation, did the borrower obtain Name SACCO \nbeneficiary Amount an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS)?", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}, [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}]], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kasharara Kasharara PDM Muhereza 1,000,000 No Ponsiano", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Mujuni 400,000 No Clesensio", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "3. Agaba Gilbert 500,000 No", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n4, Kamugungunu 600,000 No Evadio \n", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}, [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}]], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Gabongire 500,000 No Marita", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "6. Kyomugisha 500,000 No Beatrice", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nTi Arubariho 500,000 No", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}, [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, {"headings_1": {"content": "[institution", "page": 38, "level": 4}}]], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Matayo", "metadata": {"headings": [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}, {"headings_1": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "[8 Bamunoba 500,000 No Gerevansio \n9, na John 500,000 No", "metadata": {"headings": [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}, {"headings_1": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}, {"headings_1": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}]], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. Rukondo Muzaare Kellen 500,000 No", "metadata": {"headings": [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}, {"headings_1": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "11. Kyamahungu Turyamureba 700,000 No Hilary\n12. Nyarujoje Kasande 500,000 No \\|", "metadata": {"headings": [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}, {"headings_1": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}, {"headings_1": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Expedita", "metadata": {"headings": [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "36 \nNot Licenced Not Licenced Not Licenced \nRemark \nNo insurance policy obtained No insurance policy obtained \nNo insurance policy obtained \n\\| No insurance policy obtained \nNo insurance policy obtained No insurance policy obtained No insurance policy obtained No insurance policy obtained \nNo insurance policy obtained \n\\| No insurance policy obtained \nNo insurance policy obtained \nNo insurance policy obtained", "metadata": {"headings": [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}, [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}, {"headings_1": {"content": "Matayo", "page": 39, "level": 5}}]], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file +{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\"! JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nPage \nMR CO rca ii cS aS IR IC \nO22) ee ee 1 \nBASIS: FOR, OPINION \n1 \nscsesuecronnenenceeceeeenru caer nen enna \nKEY AUDIT MATTERS. \n1 \nseen ann na ea nannten \n1.0 Implementation of the Approved Budget...........ununneseseeesensenennennesennnnnnnnnnnnsenennennn 1 2.0 Management of the Government Salary Payroll.............neensennennnnn 7 \nBRIFEN IA OF MATTE u \n10 \neee \n3.0 \nChange in Accounting Treatment for Non-current Assets... 10 OTHER MATTER near 11 \n4.0 Implementation of Key Government Grants/Programmes ..........nnnennennennn 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant... 11 \n4.2 \nImplementation of Uganda Intergovernmental Fiscal Transfers Program ..................... 13 \n4.3 \nEducation Development Grant .........cc cc cccceceescescsescesesseseeseuseecstenusensessecateesavannesenseasenss 14 \n44 MICTO SCale TM iG a COM \n16 ee \ntissisas scnnncanrescnrncnrenecmiacomncannmcammnnaniarecncouce\u2019 \nOTHER INFORMATION scesepsapspscusssuns 17 cere san au \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ............enene: 17 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..............- 18 \nOTHER REPORTING RESPONSIBILITIES ....nnn \n19 \neen \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION \n19 \n\u201e.nuumenensnnnmenusen \n5.0 Implementation of the Parish Development Model... 19 \nList of Acronyms \nog, sone ere: \n| Acronym Meaning \n\\| \n\u201cDistrict [nn Government reat \naE \nDLG \nLocal \\_ Pep cen aN merry mere Se Government of Uganda \nHCMS Human Capital Management System \nICT \nInformation and Communication Technology \nIPPS \nIntegrated Personnel and Payroll system ISSAIs \nLGFAM \nLocal Government Financial and Accounting Manual, 2007 \nLGPPDA \nLocal Government Public Procurement and Disposal Authority \nLLG \nLower Local Governments \nLR Local Revenue \n\\| MDAs Ministries, Departments and Agencies \n\\|MES Ministry of Education \nMoFPED \nMinistry of Gender, Labour and Social Development \n\u2014 MoLG \nMinistry of Local Government a \nNational Audit Act \nRE een \n\u2014\\_ Office of the Auditor General", "metadata": {"headings": [[], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "Page", "page": 2, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}], [{"headings_0": {"content": "| Acronym Meaning", "page": 3, "level": 5}}], [{"headings_0": {"content": "\u2014 MoLG", "page": 3, "level": 3}}], [{"headings_0": {"content": "\u2014 MoLG", "page": 3, "level": 3}}], [{"headings_0": {"content": "RE een", "page": 3, "level": 5}}], [{"headings_0": {"content": "RE een", "page": 3, "level": 5}}]], "page": 1, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- Program Budgeting System \nPayroll Consults Africa \nIPDP\u2019MS Payroll Deduction Management System Procurement & Disposal Unit \nPFMA \nPublic Finance Management Act \nPFMR Public Finance Management Regulations PPDA \nPublic Procurement & Disposal of Public Assets", "metadata": {"headings": [{"headings_0": {"content": "RE een", "page": 3, "level": 5}}], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "PS/ST \nPermanent Secretary / Secretary to Treasury \nTSA Treasury Single Account \nTSSA \nTreasury Sub Single Account \nUBA \nUganda Banker's Association \nUCF \nUganda Consolidated Fund \nUCLA \nUganda Consumer and Lender\u2019s Association \nUganda Intergovernmental Fiscal Transfers Program for Results \nREPORT OF THE AUDITOR GENERAL \noe ee \nre: ON THE FINANCIAL STATEMENTS OF BUHWEJU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023. \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Buhweju District Local Government, which comprise the Statement of Financial Position as at 30\" June 2023, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of Buhweju District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}, [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}], [{"headings_0": {"content": "PS/ST", "page": 3, "level": 5}}]], "page": 3, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- 100 98,275,049 - 12,047,000 12,047,000 Quarter Four - 100\n- 95,062,416 95,062,416 Total \\| 54 196,550,098 196,550,093 107,109,416 89,440,677", "metadata": {"headings": [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}], "page": 20, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Under absorption of released funds delays implementation of planned activities and may result into costly future extensions. \nThe Accounting Officer explained that the unspent funds were swept back to the consolidated fund. \nRecommendation \nI advised the Accounting Officer to engage MoFPED for revoting the funds for programme implementation in the subsequent year. \nOTHER INFORMATION \nThe Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. \nMANAGEMENT'S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and \nability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}, [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}], [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}]], "page": 20, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "absorption", "page": 20, "level": 1}}], "page": 21, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "birth \n869977 01/12/1969 28/12/1969 1 Variance in date of birth \n563117 24/08/1971 24/08/1972 12 Variance in date of birth \n869978 01/06/1970 06/05/1974 48 Variance in date of birth \n848093 16/02/1974 16/09/1974 7 Variance in date of \\| birth \n412293 07/12/1975 12/07/1975 5 Variance in date of birth \n414254 22/06/1973 22/06/1975 24 Variance in date of birth \n412243 20/12/1977 20/11/1977 1 Variance in date of birth \n412555 15/10/1979 15/10/1977 24 Variance in date of birth \n412310 06/12/1978 12/06/1978 6 Variance in date of birth \\| 412926 10/10/1978 10/10/1979 12 Variance in date of birth \n412842 08/10/1982 11/10/1981 12 Variance in date of \n29", "metadata": {"headings": [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}]], "page": 32, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 2 birth Immaculate Kekimuri \n412932 24/02/1980 24/02/1981 \nVariance in date of", "metadata": {"headings": [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}], "page": 33, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n412597 01/01/1980 \"\\| 01/01/1981 12 az in date of 15 Rebeccah Komwaka \n848950 06/03/1984 15/04/1982 123 Variance in date of 16 Phoebe Ahisibwe \n412860 13/03/1983 \\| 13/03/1982 12 Variance in date of 17 Alice Atuhairwe \n18 Rwampakani Tukundane Editah \\| \n\\+ \\| variance 412836 12/06/1984 12/06/1983 12 in date of \n19 ee Najuna \n845920 19/07/1985 19/07/1983 24 ome in date = \nbirth \n20 Jackline Komujuni \n412693 10/11/1982 25/10/1983 12 Variance in date of \n21 \\| Scovia Tumushabe \n961663 18/12/1983 18/12/1984 12 aan in date of \n55 Evas Nabireeba \n863116 10/08/1990 10/08/1985 61 re in date of \nbirth \n23 Kemigisha I re Vastine 925955 07/11/1987 \n[16 \nVariance in date of \n24 Er Okwarikunda \n861312 01/06/1983 05/12/1986 43 variance in date of \n733718 27/04/1985 27/04/1986 12 SIE in date of 25 Catherine Ayebazibwe \n26 Jacenta - Variance Kenema 802323 24/04/1988 30/08/1987 8 in date of \n848101 17/12/1988 17/12/1987 12 Variance in date of 27 Mackline Atukunda \n1011263 27/06/1989 ee a \\| yarn in date of 28 Mackline Asiimwe \n\u00ae Mellon Kyarisiima \n[ese 26/05/1989 05/12/1989 6 varence in date of 848102 15/03/1988 15/03/1989 12 are in date of 30 Sylvia Nuwabine \n1162686 06/12/1989 12/04/1989 8 Verne in date of 31 Fausta Mbabazi \n5 Mackline Nuwahereza \n1011318 06/06/1993 16/06/1990 36 Vorne in date of \n1028587 26/06/1992 \\| 25/11/1992 5 an in date of 33 Mercy Ashaba \n30 \n34 Christine Ainomugabe 35 Evalyne Kyokushaba 36 Janet Alupo \n37 Francis Bitaramare 38 Tarasisio Bagarukana 39 Laurance Kyarimpa 40 Michael Tuhirirwe 41 Erie Ahabwe \n42 Joseph Mujuni \n43 Vicent Byanyima 44 Julius Tumusiime \n45 Daniel Kamushana \n46 Anthony Bankunda \n47 Christopher Byomuhangi 48 Asaph Katubeho Mugisha 49 Nzoghu Amon \n50 Michael Katsigazi \n51 Kagwisa Asiimwe Joath 52 Exavier Bagumaho \n53 Vincent Ndyabayunga", "metadata": {"headings": [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}, [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}], [{"headings_0": {"content": "ZZ", "page": 29, "level": 3}}], [{"headings_0": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}], [{"headings_0": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}], [{"headings_0": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}], [{"headings_0": {"content": "55 Evas Nabireeba", "page": 33, "level": 2}}], [{"headings_0": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "[16", "page": 33, "level": 3}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}]], "page": 33, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "birth \n1053216 26/06/1993 24/06/1992 12 Variance in date of 141128389 12/05/1993 05/12/1993 7 ar in date of 24/12/1996 24/12/1997 I 12 variance in date of 1011528 \n854993 01/02/1960 06/04/1957 34 er in date of 853898 19/05/1961 12/06/1957 48 ara in date of 411931 20/10/1970 20/10/1963 85 aan in date of 412866 29/06/1966 29/03/1964 27 re in date of 543747 01/07/1964 21/07/1965 13 variance in date of 413830 25/12/1968 25/12/1965 37 verence in date of 413848 [anes 29/01/1966 BZ rer in date of birth \n\\| 848876 01/01/1969 12/12/1966 25 Variance in date of \\| 413740 21/12/1967 21/09/1967 3 Vaahce in date of \\| 413776 23/10/1970 23/10/1968 24 Var in date of 413990 10/04/1968 \\| 04/10/1968 6 variance in date of 560041 07/04/1970 \\| 04/10/1970 6 variance in date of 848862 01/05/1965 25/05/1971 74 Var in date of 413628 21/03/1973 29/03/1972 12 nz in date of \n676054 08/11/1970 02/02/1972 15 Variance in date of 413901 03/05/1972 05/03/1972 2 variance in date of \non \n412463 10/03/1973 03/10/1972 5 in date of \n31 \n54 Joram Kiiza \n55 Lawrence Kamukama 56 Serian Mucunguzi L \n57 Asasira Amon Kamanyiro 58 Pascal Twinamatsiko 59 Robert Nuwagira \n60 Silvano Atwongyeire 61 Francis Katende \n62 Silver Asiimwe Nyerebere 63 Perez Mutabaazi \n64 Ahimbisibwe Sebstian 65 John Rutunda Bosco 66 Dicklus Twinamatsiko 67 Kamya Abdu Nassur \n68 James Asiimwe \n69 Samuel Twikirize \n70 Deograsteous Mbaine 71 Amon Bemera \n72 Denis Byarugaba \nDavid Tumuhimbise \nae ee", "metadata": {"headings": [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}, [{"headings_0": {"content": "\u00ae Mellon Kyarisiima", "page": 33, "level": 1}}], [{"headings_0": {"content": "on", "page": 34, "level": 2}}], [{"headings_0": {"content": "on", "page": 34, "level": 2}}], [{"headings_0": {"content": "on", "page": 34, "level": 2}}], [{"headings_0": {"content": "on", "page": 34, "level": 2}}], [{"headings_0": {"content": "on", "page": 34, "level": 2}}], [{"headings_0": {"content": "ae ee", "page": 35, "level": 2}}]], "page": 34, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Employee Position Name \nInstitution : 81503 - \\*\\*DIRECTORATE OF STATUTORY BODIES Institution : 81505 - \\*\\*DIRECTORATE OF HEALTH \nInstitution : 8150101 - ADMINISTRATION \nInstitution : 8150201 - FINANCE DEPARTMENT \nInstitution : 8150401 - PRODUCTION DEPARTMENT \nInstitution : 8150601 - EDUCTATION DEPARTMENT \nInstitution : 8150701 - WORKS DEPARTMENT \nInstitution : 8150801 - NATURAL RESOURCES DEPARTMENT Institution : 8150901 - COMMUNITY BASED SERVICES DEPARTMENT Institution : 8151001 - PLANNING DEPARTMENT \nInstitution : 81501010101 - Office of the CAO \nInstitution : 81501010102 - Human Resources Management Unit Institution : 81501010104 - Information and Public Relations Unit Institution : 81501010105 - Office Support Services Unit \nInstitution : 81501010110 - Records Management Unit \nInstitution : 81501010112 - Procurement and Disposal Unit \nInstitution : 81502010105 - Accounting Unit \nInstitution : 81503010101 - Clerk to Council \nInstitution : 81503010104 - District Land Board \nInstitution : 81503010106 - Council \nInstitution : 81504010101 - Agricultural Production Office Unit \nInstitution : 81504010103 - Veterinary Unit \nInstitution : 81504010104 - Fisheries Unit \nInstitution : 81504010105 - Vermin Control Unit \nInstitution : 81504010106 - Entomology Unit \nInstitution : 81504010107 - Commercial Services and Trade Unit \nApproved position Staffed Position Open Positions \nIo \\|\u2014 \n]/= \\|O \nim \\| \n= [SO \nnN o = RR \njoa [= Jo jo Jo \\|\u2014 a J= lo Ja [= lo \\| J= oO \\|p Io \nIm J] [= \\|\u2014 Io [= Is Io [= Io Im \\| \\|w \\|\u2014 \\| \\|o \\| [rw Io \\|w lo \\|\u2014 \\|o I \\|= [wo JD WIL = Jo \\|o = = \n[wo lo \\|w [wo lo \\|w \\|\\| \\| \\|o NIM 190 \\| In \n= \u2014 \n34 \nInstitution : 81505010101 - DHO's Office \n19 10 \\| 9 Institution : 81505010103 - Health Education Unit \n1 0 \\| 1 Institution : 81505010107 - Curative Services Unit \n\u2014 1 0 1 Institution : 81505010108 - Environmental Sanitation Unit \n4 3 \n1 \nu _ __| \nInstitution : 81507010102 Civil Unit", "metadata": {"headings": [{"headings_0": {"content": "ae ee", "page": 35, "level": 2}}, [{"headings_0": {"content": "ae ee", "page": 35, "level": 2}}], [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}], [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}], [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}], [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}], [{"headings_0": {"content": "= \u2014", "page": 37, "level": 3}}], [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}], [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}]], "page": 37, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- 5 2 3 Institution : 81507010103 - Water Unit \nInstitution : 81507010104 - Mechanical Engineering Unit \nInstitution : 81508010101 - Administrative Office Unit \nInstitution : 81508010102 - Forests Unit \nInstitution : 81508010104 - Environment Unit \nInstitution : 81508010105 - Land Management Unit \nInstitution : 81509010101 - Administrative Office Unit \nInstitution : 81509010102 - Probation and Social Welfare Unit", "metadata": {"headings": [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "3 2 1 \u2014L 2 1 1 A 1 I 3 3 0 3 2 1 1 6 2 \n\u2014 3 + 2 \n4 \u2014 1 1 0 Institution : 81509010109 - Labour Unit \n2 1 1 Institution : 81510010101 - Planning Office \nTI 4 1 3 1 \u2014 0 1 > Institution : 81510010103 - Population Unit \nInstitution : 81511010101 - Internal Audit Unit \n3 2 1 Institution : 81512010104 - Nursing \n[institution \n4 9 -5 : 81512010105 - Allied Health Professionals \n2 0 2 Total \\| \\| 188 100 88 Appendix 7 Transfer of PRF to un-licensed SACCOs \nSN. \nVote Name Parish Name Name of SACCO \nIs the SACCO registered under Microfinance Institutions money Remarks \\| lenders act 2016? (Yes/No) \n1 Buhweju DLG Kitega Kitega-Bitsya PDM Sacco YES \nNot Licenced \n2 Kyanyabita Kyanyabita-Bitsya PDM Sacco YES \nNot Licenced \\| \n\u2014 Not Licenced \n3 Kemikyera Kemikyera-Kyahenda PDM YES \nSacco \n4 Kiyanja Kiyanja-Kyahenda PDM Sacco YES \nNot Licenced \n5 Rukiri Rukiri-Bihanga PDM Sacco YES \n6 Rugaba Rugaba-Nsiika PDM Sacco YES \nNot Licenced \u2014\\| \u2014 \nNot Licenced \n35 \n7 Kyamahungu Kyamahungu-Engaju PDM YES Sacco \n8 KAMUHIGA Kamuhiga-Nyakishana PDM YES sacco \n9 NYAMIHIRA Nyamihira-Kyahenda PDM YES sacco \nAppendix 8 Failure to obtain an insurance polic \nSN. Parish Name of Name of PRF Loan \nIf the loan is for a farming operation, did the borrower obtain Name SACCO \nbeneficiary Amount an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS)?", "metadata": {"headings": [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}, [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}], [{"headings_0": {"content": "u _ __|", "page": 38, "level": 5}}], [{"headings_0": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "[institution", "page": 38, "level": 4}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}]], "page": 38, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Kasharara Kasharara PDM Muhereza 1,000,000 No Ponsiano", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Mujuni 400,000 No Clesensio", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "3. Agaba Gilbert 500,000 No", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n4, Kamugungunu 600,000 No Evadio \n", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}]], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Gabongire 500,000 No Marita", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "6. Kyomugisha 500,000 No Beatrice", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nTi Arubariho 500,000 No \nMatayo \n[8 Bamunoba 500,000 No Gerevansio \n9, na John 500,000 No", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}, [{"headings_0": {"content": "\u2014 Not Licenced", "page": 38, "level": 2}}], [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}], [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}]], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "10. Rukondo Muzaare Kellen 500,000 No", "metadata": {"headings": [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "11. Kyamahungu Turyamureba 700,000 No Hilary\n12. Nyarujoje Kasande 500,000 No \\|", "metadata": {"headings": [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nExpedita \n36 \nNot Licenced Not Licenced Not Licenced \nRemark \nNo insurance policy obtained No insurance policy obtained \nNo insurance policy obtained \n\\| No insurance policy obtained \nNo insurance policy obtained No insurance policy obtained No insurance policy obtained No insurance policy obtained \nNo insurance policy obtained \n\\| No insurance policy obtained \nNo insurance policy obtained \nNo insurance policy obtained", "metadata": {"headings": [{"headings_0": {"content": "Matayo", "page": 39, "level": 5}}, [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}], [{"headings_0": {"content": "Expedita", "page": 39, "level": 5}}]], "page": 39, "document_name": "Buhweju District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file