diff --git "a/reports/chunks/Bukwo District Local Government Report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Bukwo District Local Government Report of the Auditor General, 2023.chunks.json"
--- "a/reports/chunks/Bukwo District Local Government Report of the Auditor General, 2023.chunks.json"
+++ "b/reports/chunks/Bukwo District Local Government Report of the Auditor General, 2023.chunks.json"
@@ -1 +1 @@
-{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUKWO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [[]], "page": 1, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL", "page": 1, "level": 2}}], "page": 1, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], "page": 1, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents \nee en ii EEE EEE \nRT  \n\u2018i \nkati ct ES CS CE CSR \nBASIS FOR OPINION  \n1 \n\u00abu. sssisinsisssctssctnssneacnswnnanenar cnanmenecnvnnase camens tonennenen wenenssndauscen ta tnianovin anpisevuasustnecess \nKEY AUDIT MAT TERS  \n1 \nsen nn aan anne neun anne une van \n1.0 IMPLEMENTATION OF THE APPROVED BUDGET  \n1 \nsz: sssisssccssisisstasaicsnnnncncnnneseeneannecees an onneneaven \n2.0  \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL ........ccccscscscecsesescseecsesssecsssesesens 9 \nEM pinot. Mp! (hacer 11 emena Ene. \n20 WUNEBCOVERED \u201cLP AND UNVEP PURIDS  \n11 \nwencanermmcncmewamusemmmeneecmmmaencs CUTIE PU (EF 11 EIER \n4.0  \nIMPLEMENTATION OF KEY GOVERNMENT GRANTS/PROGRAMMES (FOCUS AREAS) 11 \n4.1  \nDISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT \n(DWSSCG) .oeccssccccsssssssssuvessecssssevesssssssusssssssuvesssssenssssssevessesssasavieesesssnuneesessssvesssseueessssuaseanseeses 11 4.2 EDUCATION DEVELOPMENT GRANT ...........ccccccccsesssssssessesescssseseseseseesesesesesavscstecsesseseseesenens 19 \n4.4 MICRO SCALE IRRIGATION  \n21 \nsisssssssssssssscsrecsnsraconenenteeenesacsanseanvensnnenseenensoesasssunsontoussansesaaneneentees", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}, [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, 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"page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 2}}, {"headings_1": {"content": "ORIGINAL", "page": 1, "level": 2}}]], "page": 1, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nn 23", "metadata": {"headings": [{"headings_0": {"content": "nn 23", "page": 2, "level": 5}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], "page": 2, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS .............ccne. 23 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ..........u.u..0...... 24 \nDITHER BERORTINE RESPONSIBILITIE een  \n25 \nReam: \n5.0 IMPLEMENTATION OF THE PARISH DEVELOPMENT MODEL  \n25 \n..u....u..u..unnuwosu \nSed, FRAReINg Sf PDILAEUKTISE IN IE BEE  \n26 \nernennen \n5.2 \nFailure to align LG budgets to the PDM.........cccssscssssssssssseesssssseesessssseessarsecssssecsessvecessvesasvece 27 \nDelayed Release of Funds to PDM SACCOS ..-ccscscssssssssssssssssssssssssssvasssssssssssssseeee 27 5.3 \nBb PREG ST TI PII Beyenance Birusre  \n28 \nanne NRG \nList of Acronynis \n\\| Acronym \n\\| Meaning", "metadata": {"headings": [{"headings_0": {"content": "nn 23", "page": 2, "level": 5}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}, [{"headings_0": {"content": "nn 23", "page": 2, "level": 5}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "nn 23", "page": 2, "level": 5}}, {"headings_1": {"content": "Copy", "page": 1, "level": 2}}], [{"headings_0": {"content": "nn 23", "page": 2, "level": 5}}, {"headings_1": {"content": "Copy", "page": 1, "level": 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"document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], "page": 4, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- = REPORT OF THE AUDITOR-GENERAL  \nen", "metadata": {"headings": [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], "page": 4, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ON THE FINANCIAL STATEMENTS OF BUKWO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30'\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT OPINION \nI have audited the accompanying financial statements of Bukwo 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 Bukwo District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}, [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}]], "page": 4, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nactivities and out-puts the funds wilt be spent on in order to deliver -services~to citizens. \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 Bukwo 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, Bukwo DLG had a budget of UGX.34,091,829,000 out of which UGX.32,899,988,551 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}, [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}], [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, {"headings_1": {"content": "PS/ST", "page": 3, "level": 2}}]], "page": 4, "document_name": "Bukwo 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": "UCF Consolidated Fund", "page": 3, "level": 1}}], "page": 5, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Details  \nWarrants \n% age of UGX (B) warrants Recurrent (Wage) \\| 20,706,448,810 \\| 20,706,448,810\u00b0  \nRecurrent (Non-wage) 6,778,160,921 5,586,320,472 Development 6,607,219,269 6,607,219,269 34,091,829,000 32,899,988,551 \nOut of the total warrants of UGX.32,899,988,551 I reviewed the utilisation of warrants worth UGX.22,419,166,716 (68%) as summarised in the table below;  \nActual Cumulative Actual Cumulative expenditure expenditure %oage out of total  \nwarrants \nPension and Gratuity 1,100,393,392 18,893,698,875 Theme area-PDM expenditure 109,061,733 19,002,760,608 audited  \nFocus area-Education grant - 174,076,304 19,176,836,912 Formerly SFG  \nFocus area-Microscale 334,135,000 19,510,971,912 irrigation projects  \n2,267,318,827  \n21,778,290,739 \nBelow are my findings-from- the- performance of revenues/warrants, absorption of warrants and implementation of outputs and activities under the budget performance review.  \nNo Observation Recommendation 1.1 Revenue Performance \nPerformance of Local Revenue  \nThe Accounting According to the approved budget, the entity was supposed to collect Local Officer should ensure revenue to the tune of UGX.374,939,000 however; by the end of the year only there is an updated UGX.127,886,209 had been collected representing 34% performance as shown revenue register in in the table below and detailed in Appendix 1.  \nplace and Approved Actual Variance sensitization of budget Collections  \npopulation about the", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 2}}, {"headings_1": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}]], "page": 5, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Revenues", "metadata": {"headings": [{"headings_0": {"content": "Revenues", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}], "page": 6, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee 240,000,000 a  \nIC TERR 63,534,577 ITT 17646543  \nTax  \nimportance of paying Non-Tax 134,939,000 64,351,632 70,587,368 taxes.  \nRevenues  \n\\|\\_\\| Total 374,939,000 127,886,209 247,052,791 \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities.  \nActivity  \nPurpose of the un- Budget implemented  \nAmount", "metadata": {"headings": [{"headings_0": {"content": "Revenues", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}, [{"headings_0": {"content": "Revenues", "page": 6, "level": 2}}, {"headings_1": {"content": "below;", "page": 5, "level": 2}}]], "page": 6, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201aactivities", "metadata": {"headings": [{"headings_0": {"content": "\u201aactivities", "page": 6, "level": 3}}, {"headings_1": {"content": "Revenues", "page": 6, "level": 2}}], "page": 6, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "inland \\| pay allowances for 12,800,000 To  \nAdministrative and General meetings and  \nand Support staff welfare. sensitization  \nServices  \nprograms.  \n000005-Human Billboards- To increase the  \n20,000,000 Resource Adverts. revenue collection.  \nManagement.  \n560019-Data Filed work To collect data which 15,050,000 Management expenses. supports planning for  \nand  \ncommunities?  \nDissemination  \n320016- Department Supervision of PLE 37,561,000 Mnagement & Trips exams.  \nEducation  \nae MESS  \nMonitoring of schools.  \n000006-Planning Travel inland Allowances, transport 35,868,000 and Budgeting service.  \nrefund and meals were  \nservice.  \nnot catered for fully.  \n000037 Field To verify agricultural 14,000,000 Certification stationery and inputs.  \nServices Travel inland.  \n000061 Office Picking of bank 800,000 Management of Supplies - statements.  \nGovernment  \nAssorted  \nAccounts  \nBinding", "metadata": {"headings": [{"headings_0": {"content": "\u201aactivities", "page": 6, "level": 3}}, {"headings_1": {"content": "Revenues", "page": 6, "level": 2}}], "page": 6, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Materials and", "metadata": {"headings": [{"headings_0": {"content": "Materials and", "page": 6, "level": 3}}, {"headings_1": {"content": "\u201aactivities", "page": 6, "level": 3}}], "page": 6, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018No\\_\\| Observation ee Recommendation The Accounting Officer explained that the under collection of revenue was  \ncaused by lack of training and knowledge by both the councillors and  \ncommunities about the importance of local revenue hence there is always  \nresistance in the collection of tax.  \n1.2 Performance of GOU warrants  \nThe DLG had an approved budget of UGX.33,263,077,000 to implement the The  \nAccounting various programmes, out of which UGX.32,687,319 was warranted resulting in Officer should engage a shortfall of UGX.575,757,525 representing 90% performance.  \nMoFPED, Other agencies to ensure The performance of warrants for each of the programmes is shown in the table that all budgeted below;  \nfunds are realized. All Programme Revised Variance affected activities Budget  \nshould be rolled over for implementation in the subsequent FY. \n[an \\| EY 2,203,184,048 \\|  \nAgro- 2,266,054,000 62,", "metadata": {"headings": [{"headings_0": {"content": "Materials and", "page": 6, "level": 3}}, {"headings_1": {"content": "\u201aactivities", "page": 6, "level": 3}}, [{"headings_0": {"content": "Materials and", "page": 6, "level": 3}}, {"headings_1": {"content": "\u201aactivities", "page": 6, "level": 3}}]], "page": 7, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "869, 952 |", "metadata": {"headings": [{"headings_0": {"content": "869, 952 |", "page": 7, "level": 1}}, {"headings_1": {"content": "Materials and", "page": 6, "level": 3}}], "page": 7, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Community 259,238,000 2,029,814 Mobilization  \n257208186  \nAnd Mind-set  \nChange  \nDevelopment 595,620,000 531,059,869 64,560,131 Plan  \nImplementati  \non  \n4 pee 3,788,767,260 er 469,740 And \nCapital  \nDevelopment  \nIntegrated 505,429,000 460,635,908 44,793,092 91 Transport  \nInfrastructure  \nAnd Services  \nNatural 577,209,000 575,709,193 1,499,807 Resources,  \nEnvironment,  \nClimate  \nChange, Land  \nAnd Water  \nPublic  \nSector", "metadata": {"headings": [{"headings_0": {"content": "869, 952 |", "page": 7, "level": 1}}, {"headings_1": {"content": "Materials and", "page": 6, "level": 3}}, [{"headings_0": {"content": "869, 952 |", "page": 7, "level": 1}}, {"headings_1": {"content": "Materials and", "page": 6, "level": 3}}]], "page": 7, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Miss BE", "metadata": {"headings": [{"headings_0": {"content": "Miss BE", "page": 7, "level": 1}}, {"headings_1": {"content": "869, 952 |", "page": 7, "level": 1}}], "page": 7, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "762,000", "metadata": {"headings": [{"headings_0": {"content": "Miss BE", "page": 7, "level": 1}}, {"headings_1": {"content": "869, 952 |", "page": 7, "level": 1}}], "page": 7, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "_ wc", "metadata": {"headings": [{"headings_0": {"content": "_ wc", "page": 7, "level": 1}}, {"headings_1": {"content": "Miss BE", "page": 7, "level": 1}}], "page": 7, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "761,", "metadata": {"headings": [{"headings_0": {"content": "_ wc", "page": 7, "level": 1}}, {"headings_1": {"content": "Miss BE", "page": 7, "level": 1}}], "page": 7, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 7, "level": 1}}, {"headings_1": {"content": "_ wc", "page": 7, "level": 1}}], "page": 7, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aid", "metadata": {"headings": [{"headings_0": {"content": "aid", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 1}}], "page": 7, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "en", "metadata": {"headings": [{"headings_0": {"content": "en", "page": 7, "level": 4}}, {"headings_1": {"content": "aid", "page": 7, "level": 1}}], "page": 7, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "EEE:", "metadata": {"headings": [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], "page": 7, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "813,000  \n813,350 Urbanisation  \nAnd Housing \nNo Observation  \nne \nIntegrated \nRecommendation \\| \u00bb \nNon-Residential Buildings - Improvement \npension. Maintenance \u2014 Maintenance of Transport 44,793,092 routine roads. Infrastructure And  \nmechanized and  \nServices  \nmanual  \nmaintenance of  \nroads. \nAs a result of failure to warrant the budgeted funds, the Municipality could not implement the following;  \ne Some salaries were not paid  \nImprovement of non-residential buildings was not fully done.  \ne \nRoads were not fully maintained in the district. e \nThe Accounting Officer explained that this was as a result of budget cuts by the MOFPED. \n\\| Performance of external assistance  \nThe entity had an approved budget for external assistance of UGX.828,572.000 The  \nAccounting from the various programmes out of which UGX.212,669,076 was warranted \nOfficer should engage resulting in a shortfall of UGX.616,082,924 representing 74% performance. the  \nrelevant development partners The performance of warrants for each of the programmes is shown in the table to ensure that all below; \nbudgeted funds are released.  \nProgramme Approved Warrants %  \nbudget  \nfunding \n\\| 828,752,000 \\| 212,669,076 \\| set \nThe UGX.616,082,924 that was not warranted was meant for some of the following key activities which were either  \nor not implemented at all; Programme Amount Activities not Purpose of the unimplemented not implemented activity  \nwarrant \nMobilization \u201a924 sensitization sensitize communities against", "metadata": {"headings": [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}, [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}], [{"headings_0": {"content": "EEE:", "page": 7, "level": 1}}, {"headings_1": {"content": "en", "page": 7, "level": 4}}]], "page": 7, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and Mindset", "metadata": {"headings": [{"headings_0": {"content": "and Mindset", "page": 8, "level": 3}}, {"headings_1": {"content": "EEE:", "page": 7, "level": 1}}], "page": 8, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and  \nHIV/AIDS which was not done empowerment meaning communities are still \n\u2018NO Observation \u2018Recommendation Programm \nWarrants Expenditure \\| Variance  \n%P released early for e warranting and utilization.", "metadata": {"headings": [{"headings_0": {"content": "and Mindset", "page": 8, "level": 3}}, {"headings_1": {"content": "EEE:", "page": 7, "level": 1}}, [{"headings_0": {"content": "and Mindset", "page": 8, "level": 3}}, {"headings_1": {"content": "EEE:", "page": 7, "level": 1}}], [{"headings_0": {"content": "and Mindset", "page": 8, "level": 3}}, {"headings_1": {"content": "EEE:", "page": 7, "level": 1}}]], "page": 8, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,203,184,048 1,", "metadata": {"headings": [{"headings_0": {"content": "2,203,184,048 1,", "page": 9, "level": 3}}, {"headings_1": {"content": "and Mindset", "page": 8, "level": 3}}], "page": 9, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Industrializa  \ntion  \nCommunity 469,877,262 418,966,544 50,910,718 \\| Mobilization  \nAnd Mindset  \nChange  \nDevelopmen 531,059,869 491,963,655 39,096,214 93 t Plan  \nImplementa  \ntion  \nAA \nHuman  \nCapital  \nDevelopmen  \nt  \nIntegrated 460,635,908 460,604,380  \nTransport  \nInfrastructur  \ne And  \nServices  \nNatural 575,709,193 575,273,433 435,760 100 Resources,  \nEnvironment  \nClimate  \n,  \nChange,  \nLand And  \nWater  \nPublic 53,761,796 53,222,620 539,176 99 Sector  \n=  \nTransformat  \nion  \nSustainable 138,813,350 138,813,350 100 \nAnd Housing  \n29,250,097,906 3,649,890,645 89 Total \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. \n\\| No. Observation  \nRecommendation 3 Community General Staff  \nMobilization And 50,910,718 Salaries  \nMindset Change", "metadata": {"headings": [{"headings_0": {"content": "2,203,184,048 1,", "page": 9, "level": 3}}, {"headings_1": {"content": "and Mindset", "page": 8, "level": 3}}, [{"headings_0": {"content": "2,203,184,048 1,", "page": 9, "level": 3}}, {"headings_1": {"content": "and Mindset", "page": 8, "level": 3}}], [{"headings_0": {"content": "2,203,184,048 1,", "page": 9, "level": 3}}, {"headings_1": {"content": "and Mindset", "page": 8, "level": 3}}], [{"headings_0": {"content": "2,203,184,048 1,", "page": 9, "level": 3}}, {"headings_1": {"content": "and Mindset", "page": 8, "level": 3}}], [{"headings_0": {"content": "2,203,184,048 1,", "page": 9, "level": 3}}, {"headings_1": {"content": "and Mindset", "page": 8, "level": 3}}]], "page": 9, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Governance And", "metadata": {"headings": [{"headings_0": {"content": "Governance And", "page": 10, "level": 3}}, {"headings_1": {"content": "2,203,184,048 1,", "page": 9, "level": 3}}], "page": 10, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "General Staff", "metadata": {"headings": [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Governance And", "page": 10, "level": 3}}], "page": 10, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Security 330,174,855 Salaries", "metadata": {"headings": [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Governance And", "page": 10, "level": 3}}], "page": 10, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Ex-Gratia for", "metadata": {"headings": [{"headings_0": {"content": "Ex-Gratia for", "page": 10, "level": 3}}, {"headings_1": {"content": "General Staff", "page": 10, "level": 3}}], "page": 10, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Political leaders.", "metadata": {"headings": [{"headings_0": {"content": "Ex-Gratia for", "page": 10, "level": 3}}, {"headings_1": {"content": "General Staff", "page": 10, "level": 3}}], "page": 10, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "General Staff", "metadata": {"headings": [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], "page": 10, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "39,096,214 Salaries \nAs a result of failure to utilise warrants;  \nSome staff were not paid their salaries which leads to accumulation of e \narrears and affects staff standards of living.  \ne Some retired staff were not paid their pension which negatively impacts on their standards of living.  \nRetention for Council hall was not paid.  \ne \ne Upgrade of Health centers was not done which affects service delivery to the community.", "metadata": {"headings": [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}, [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}]], "page": 10, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the funds were released late towards the end of the financial year and the district could not absorb these funds and they were swept back. 1.5 Lack of appropriate performance indicators and targets in the work plans The Accounting Regulation 11 (2) b of the Public Finance Management Regulations, 2016 Officer should ensure states that the work plan of a vote shall indicate the key performance that all activities have indicators to be used to gauge the outputs. appropriate performance Part A of the performance contract for Accounting Officers outlines the core indicators and performance requirements against which their performance should be targets. assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. I reviewed the approved work plan and sampled six (06) outputs with twenty five (25) activities and noted the following; Five (05) outputs with 24 activities had clear performance indicators and e targets. One (01) output with one (01) activity did not have clear performance e indicators and as summarized in the table below and detailed in No Observation ~\u2014\u00b0 - +: . \\| ee ee 25 2.165 Without clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. The Accounting Officer explained that this was noted and would be implemented going forward. 1.6 Implementation of outputs Recommendation u is I assessed the implementation of five (5) outputs with twenty-four (24) The Accounting activities worth UGX.1.26Bn and noted that All five (5) outputs with twenty- Officer should four (24) activities and expenditure worth UGX.1.26Bn were fully implemented continue observing as shown in the table below and detailed in Appendix 3. the good practice of Table showing performance indicators and targets. implementing all the Category No. of No of No. of No of No of Expendit assessed outputs. of activities Activities activiti activiti ure outputs in the fully es es not Amount outputs impleme partiall implem (UGX nted ented Bn) implem 1.7 Delivery of Services from Implemented Activities I undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. I", "metadata": {"headings": [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}, [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}], [{"headings_0": {"content": "General Staff", "page": 10, "level": 3}}, {"headings_1": {"content": "Ex-Gratia for", "page": 10, "level": 3}}]], "page": 10, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality) Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality) Functionality)", "page": 11, "level": 1}}, {"headings_1": {"content": "General Staff", "page": 10, "level": 3}}], "page": 11, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\|\\| \nThe Accounting Officer should ensure continuous rehabilitation of these roads throughout the year since they are always affected by the heavy roads. \n1.7.2 The service delivery under focus areas  \nI sampled four (04) out of twenty four (24) activities in Four (4) focus areas with a total expenditure of UGX.516,125,520 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; [EN Ares Key Observation", "metadata": {"headings": [{"headings_0": {"content": "Functionality) Functionality)", "page": 11, "level": 1}}, {"headings_1": {"content": "General Staff", "page": 10, "level": 3}}, [{"headings_0": {"content": "Functionality) Functionality)", "page": 11, "level": 1}}, {"headings_1": {"content": "General Staff", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality) Functionality)", "page": 11, "level": 1}}, {"headings_1": {"content": "General Staff", "page": 10, "level": 3}}]], "page": 11, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implication", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 12, "level": 3}}, {"headings_1": {"content": "Functionality) Functionality)", "page": 11, "level": 1}}], "page": 12, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The leakages could lead to loss of", "metadata": {"headings": [{"headings_0": {"content": "Implication", "page": 12, "level": 3}}, {"headings_1": {"content": "Functionality) Functionality)", "page": 11, "level": 1}}], "page": 12, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Implication", "page": 12, "level": 3}}], "page": 12, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "bottom of the reservoir tank at water and further damages on the grant \nSenendet sub county.  \nreservoir hence it may not serve the intended purpose in the long run. \nEducation  \nConstruction of 2 classrooms in This has improved provision of", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Implication", "page": 12, "level": 3}}, [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Implication", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Implication", "page": 12, "level": 3}}]], "page": 12, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], "page": 12, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "one block at Kapngokin P/S was education services in the district. Grant  \ncompleted in time and is being  \nused. \nMicroscale  \nThe Demonstration sites located at This will lead to increase in irrigation Lungwa village, Kapkwoloswo agricultural productivity hence Parish in Kaptererwo sub county insreasing household income.  \nwas completed in time and  \nsatisfactory work was done. \nThe staff houses were commissioned and are being used. The work done was of good quality. \nThis will improve the standards of living of Health workers. \n2.0  \nMANAGEMENT OF THE GOVERNMENT SALARY PAYROLL  \nIn a letter to the Auditor General dated 29 November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nNo Observation \u201c9 Bnew Gomes  \nRecommendation 2.1 Utilization of the Wage Budget  \nThe DLG had an approved wage budget of UGX.16,616,582,537, and The MOFPED should obtained supplementary funding of UGX.4,089,866,273 resulting into always ensure the a revised wage budget of UGX.20,706,448,810 which was all funds are released in time so that entities warranted.  \nare able to absorb all Out of the total warrants of UGX.17,793,305,483, all was utilized by a the entity. The table below shows the details;  \nApprov Warran Payment Unspent  \ned  \nd ts UGX. s UGX. Balance  \nBudget Bn Bn UGX. Bn  \nUGX. Bn \nFrom the analysis, I noted an under absorption of UGX.", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}, [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "Development", "page": 12, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}]], "page": 12, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2,913,143,327.", "metadata": {"headings": [{"headings_0": {"content": "2,913,143,327.", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], "page": 13, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the funds were received towards end of the financial year therefore the entity could not absorb the funds. \n2.2 in  \nA total of 429 employees on the payroll had inconsistencies in their The  \nAccounting dates of birth, captured in the payroll and data captured by NIRA on Officer should engage the National IDs. The information is critical in the identification of an staff and ensure individual.  \nemployee records are duly updated. Inconsistent information undermines the integrity of the District\u2019s  \nrecords and may complicate the employee service history and  \nretirement procedures. Where the errors in dates of birth increase the  \nlength of service, it may lead to the irregular extension of employee  \nservice. \nThe Accounting Officer explained that acknowledged the findings and explained that they had written to the affected individuals to submit evidence of their dates of birth for submission to Ministry of Public", "metadata": {"headings": [{"headings_0": {"content": "2,913,143,327.", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}, [{"headings_0": {"content": "2,913,143,327.", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}], [{"headings_0": {"content": "2,913,143,327.", "page": 13, "level": 3}}, {"headings_1": {"content": "Development", "page": 12, "level": 3}}]], "page": 13, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[23 Service.", "metadata": {"headings": [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}], "page": 13, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Findings from Other Special Audit Procedures  \nThe Accounting I undertook other special audit procedures to review the accuracy of Officer should put in the payroll including planning, budgeting and payments for the period place controls to of four years (2019/2020-2022/2023).  \nensure that all non- statutory deductions I noted that;  \nare paid as per the 1,286 employee records were captured on wrong scale/notches payroll register. \n2.4 \nReview of the DLG Staff Establishment  \n.- ...-...-.-. ~", "metadata": {"headings": [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}, [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}], [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}]], "page": 13, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "During the audit, I undertook procedures to review the completeness The  \nAccounting and relevancy of the entity establishment and noted that;  \nOfficer should re- i. Out of 431 approved positions, a total of 269 positions were filled assess the district\u2019s leaving a gap of 162 vacant positions. In addition, 15 positions  \nestablishment and were over-filled.  \nliaise with responsible ii. The entity did not have an approved and costed staff stakeholders  \nto establishment for primary, secondary and tertiary institutions mobilize resources to while the staff structure for health facilities issued by Ministry of fi  \nthe vacant Health was not incorporated into the district approved structure. positions.  \nRelatedly, I noted staff on the payroll were not on the staff list. \nThe Accounting Officer explained that acknowledged the observations and revealed that management will liaise with Ministry of Public Service to give an approval for recruitment. The Accounting Officer stated that they will ensure an updated staff list is in place. \nEMPHASIS OF MATTER \nWithout qualifying my opinion, I draw attention to the following matters in the financial statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \n3.0  \nUNRECOVERED YLP AND UWEP FUNDS  \nI noted that the District had unrecovered YLP and UWEP revolving funds amounting to UGX. 650,755,151 as at the closure of the financial year, yet the Programmes ended with the introduction of the Parish Development Model Programme. \nThere is a risk that these funds may not be recovered from beneficiaries. The Accounting Officer explained that the payables were mainly composed of YLP and UWEP whose recovery has become a challenge since most of the groups disintegrated. \nThe Accounting Officer should liaise with the Ministry of Gender, Labour and Social Development to ensure that the funds are recovered. \nOTHER MATTER  \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \nsupply and sanitation cover communities with: populations between 1,500 and -", "metadata": {"headings": [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}, [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}], [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}], [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}], [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}], [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}], [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}], [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}], [{"headings_0": {"content": "[23 Service.", "page": 13, "level": 2}}, {"headings_1": {"content": "2,913,143,327.", "page": 13, "level": 3}}]], "page": 14, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5,000\".", "metadata": {"headings": [{"headings_0": {"content": "5,000\".", "page": 15, "level": 3}}, {"headings_1": {"content": "[23 Service.", "page": 13, "level": 2}}], "page": 15, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I designed audit procedures to assess the utilization of the development grant and the effectiveness of implemented water infrastructure in improving sustainable access to safe water by rural communities in Uganda. The following were my findings; \n4.1.1 Positive observations \nAll the funds meant for the program were released by MOFPED. o \no All the funds released were absorbed by the entity.  \no The funds under the programme were alocated to service delivery areas under the programme.  \noc All the funds were spent on projects that are in line with the district\u2019s strategic", "metadata": {"headings": [{"headings_0": {"content": "5,000\".", "page": 15, "level": 3}}, {"headings_1": {"content": "[23 Service.", "page": 13, "level": 2}}, [{"headings_0": {"content": "5,000\".", "page": 15, "level": 3}}, {"headings_1": {"content": "[23 Service.", "page": 13, "level": 2}}], [{"headings_0": {"content": "5,000\".", "page": 15, "level": 3}}, {"headings_1": {"content": "[23 Service.", "page": 13, "level": 2}}], [{"headings_0": {"content": "5,000\".", "page": 15, "level": 3}}, {"headings_1": {"content": "[23 Service.", "page": 13, "level": 2}}]], "page": 15, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "5,000\".", "page": 15, "level": 3}}], "page": 15, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe The funds were entirely spent on eligible projects.  \no No funds were spent on inappropriate investments which could lead to litigations and ineffective service delivery.  \nThe project had its design approved by the Ministry of Water and Environment in o \nNovember, 2013.  \no Expenditure was properly supported with proper documentation to confirm occurrence such as payment certificates, payment sheets, receipts and reports.  \noe All the implemented projects have been recorded in the asset register.  \ne The district had water quality testing kits. \n4.1.2 Areas for improvement 4.1.2.1 Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "5,000\".", "page": 15, "level": 3}}, [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "5,000\".", "page": 15, "level": 3}}], [{"headings_0": {"content": "plan.", "page": 15, "level": 1}}, {"headings_1": {"content": "5,000\".", "page": 15, "level": 3}}]], "page": 15, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 15, "level": 2}}, {"headings_1": {"content": "plan.", "page": 15, "level": 1}}], "page": 15, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Funding of DRWSSCG \u2014 Development grant  \nA review of the approved budget estimates and detailed Central Government Grants performance revealed that the district received UGX.304,191,000 out of UGX.304,191,000 budgeted representing 100% of the budget. \nOut of the funds received, UGX.191,364,000 (63%) was spent on Rural Water and Sanitation Sub-Grant (traditional component) while UGX.112,827,000 (37%) on Piped Water Sub-Grant (UgIFT component) as shown in the table below; \nPurpose Budgeted Released Variance", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 15, "level": 2}}, {"headings_1": {"content": "plan.", "page": 15, "level": 1}}, [{"headings_0": {"content": "a)", "page": 15, "level": 2}}, {"headings_1": {"content": "plan.", "page": 15, "level": 1}}], [{"headings_0": {"content": "a)", "page": 15, "level": 2}}, {"headings_1": {"content": "plan.", "page": 15, "level": 1}}]], "page": 15, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 16, "level": 2}}, {"headings_1": {"content": "a)", "page": 15, "level": 2}}], "page": 16, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 16, "level": 2}}, {"headings_1": {"content": "a)", "page": 15, "level": 2}}], "page": 16, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- of the Planning and Budgeting Process  \nFairness in the distribution of projects  \n.  \nPara. 5.1 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 provides that during the allocation of the water grant, LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 16, "level": 2}}, {"headings_1": {"content": "a)", "page": 15, "level": 2}}], "page": 16, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "In a comparison of each sub-county\u2019s need (basing on its water coverage) against the allocation of water grant it received of UGX.319,005,795, I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 16, "level": 2}}, {"headings_1": {"content": "a)", "page": 15, "level": 2}}], "page": 16, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a) The sub-county that got the most allocation (Bukwo SC) was number 1 out of 12 in the ranking based on need and received 6 Tap stands. Sosho parish which is in this sub county had no water source at all.  \nb) The sub-county that got the least allocation (Senendet SC) was number 12 out of 12 in the ranking based on need. However, it received a water tank.  \nc) The least needy sub-county (Bukwo SC) was number 1 out of 12 in the ranking based on allocation received and received 6 Tap stands.  \nd) The rest of the sub counties did not receive any allocation because of limited funding. \nAllocation of funds to sub counties that have better water coverage leads to inequitable service delivery. \nThe Accounting Officer explained that one sub county (Senendet SC) had benefited from Reservoir tank. \nThe Accounting Officer explained that there was lack of water sources for construction, and the alternative water sources could be deep bore holes which are expensive but management would comply with the guidelines and provide services to all the people.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 16, "level": 2}}, {"headings_1": {"content": "a)", "page": 15, "level": 2}}, [{"headings_0": {"content": "b)", "page": 16, "level": 2}}, {"headings_1": {"content": "a)", "page": 15, "level": 2}}], [{"headings_0": {"content": "b)", "page": 16, "level": 2}}, {"headings_1": {"content": "a)", "page": 15, "level": 2}}], [{"headings_0": {"content": "b)", "page": 16, "level": 2}}, {"headings_1": {"content": "a)", "page": 15, "level": 2}}]], "page": 16, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "b)", "page": 16, "level": 2}}], "page": 16, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure fairness in the distribution of water projects by prioritising water supply investments for sub-counties that have below district average water coverage rates as per the guidelines. \nSpecial Consideration of Seed Schools and Health Centres  \nSec 5.2 of of the District rural water  \nand sanitation conditional \nUGIFT: ~~ \\| Water Community (name) and Audit Conclusion  \nProject source accessibility to waters  \nplace and status  \nstatus  \nSenendet Seed No water N/A  \nThe seed school is not served School source  \nwith water. The district is planning to serve the seed school with a water source this financial year.  \n2 Brim Health Tap Stand The community has a  \nThe health centre and the Centre III  \nand  \nseparate source and the Brim community is well served functional Health Centre also has  \nwith water. \nAs a result, one UGIFT project (Senendet Seed School) had water constraints and the surrounding communities didn\u2019t get to benefit from water source that was supposed to accompany the project. \nThe Accounting Officer explained that the health facilities and Senendet Seed School being constructed lack water. A follow up with the responsible Ministry is being made to provide water to the facilities being contructed.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "b)", "page": 16, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "b)", "page": 16, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "b)", "page": 16, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "b)", "page": 16, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "b)", "page": 16, "level": 2}}]], "page": 16, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 17, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that relevant provisions of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments are adhered to. \n4.1.3 Regularity of the Implementation Process  \n4.1.3.1 Project completion  \nRegulation 18(3) of the LGFAR, 2007 states that; budget estimates shall be based on the objectives to be achieved for the financial year and during implementation, efforts shall be made to achieve the agreed objectives or targets, as the programme of the council. \nA review of the annual work plan revealed that two (02) activities were supposed to be implemented during the Financial Year under review. I noted that one (01) activity was fully implemented and one (01) partially implemented shown in the table below.  \nWater  \nVaria Planned Expenditure\\| Variance Audit Remarks Projects/f quantity expenditure (UGX) (UGX)  \nacilities  \n(UGX) \nFailure to implement all planned-activities negatively affects service delivery. \nThe Accounting Officer explained that the projects are within the defects liability period and the contractor is obliged to correct the defects in the reservoir tank with in the statutory 6 months of the contract period. \nRecommendation  \nThe Accounting Officer should ensure that defects on the Reservoir Tank are timely addressed so as to achieve the project agreed objectives. \n4.1.4 Fixed assets management  \n4.1.4.1 Lack of proof of land ownership  \nPara. 5.3 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April, 2022 provides that LGs should have proof of land ownership or consent of land offer (e.g. land title, agreement, formal consent, MoUs) and ensure that are free of encumbrances for any planned WSS projects. \nI noted that 10 out of 10 water extension facilities were constructed on land where there was no proof of ownership.  \nSN. Type of water Sub County Parish Village  \nfacility", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}]], "page": 17, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Is there proof Was due  \nof land  \ndiligence carried ownership or  \nout to ensure consent of  \nthat the land is land offer free of  \n(e.g. land title, encumbrances agreement,  \nformal  \nconsent,  \nMoUs  \n1 GFs Tap Stand Cheptingen No No  \n2 GFs Tap Stand Amanang Sosho Cheptingen No No  \n3 GFs Tap Stand Amanang nn Rwanda No  \nNo  \n4 GFs Tap Stand Amanang Sosho Sosho No No  \n5 GFs Tap Stand Amanang Sosho Kapsongoroch a  \nNo  \n6 GFs Tap Stand Amanang Sosho Sosho ie No  \n7\\_\\_\\| GFs Tap Stand Chepkwasta Sungora Kasurur  \nNo  \n8 GFs Tap Stand Sungora No 9 GFs Tap Stand  \nNo", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 18, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "10 GFs Tap Stand Chepkwasta Sungora Chemukun No", "metadata": {"headings": [{"headings_0": {"content": "10 GFs Tap Stand Chepkwasta Sungora Chemukun No", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 18, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No \n4.1.5\u00b0 Monitoring  \n4.1.5.1 Submission of quarterly reports  \nI noted that the District submitted performance reports for 4 quarters after the deadlines given for submission of the reports as shown in the table below; \nDetails Deadline for Actual date of submission  \nsubmission \nQuarter One 10\" October, 2022 10/11/2022 Delayed \\| Quarter Two 10\" January, 2023 24/01/2023 \\| Delayed Quarter Three 10\" April, 2023 18/04/2023 Delayed Quarter Four \\| 10%\" July, 2023  \n04/08/2023 Delayed \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. \nThe Accounting Officer acknowledged that most of the reports were submitted late but deadlines will be adhered to going forward.", "metadata": {"headings": [{"headings_0": {"content": "10 GFs Tap Stand Chepkwasta Sungora Chemukun No", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "10 GFs Tap Stand Chepkwasta Sungora Chemukun No", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "10 GFs Tap Stand Chepkwasta Sungora Chemukun No", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "10 GFs Tap Stand Chepkwasta Sungora Chemukun No", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "10 GFs Tap Stand Chepkwasta Sungora Chemukun No", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "10 GFs Tap Stand Chepkwasta Sungora Chemukun No", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 18, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "10 GFs Tap Stand Chepkwasta Sungora Chemukun No", "page": 18, "level": 5}}], "page": 19, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that timely submission of quarterly reports is made to avoid delays which could affect project implementation and consequently", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "10 GFs Tap Stand Chepkwasta Sungora Chemukun No", "page": 18, "level": 5}}], "page": 19, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quality.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 19, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1.6 Utilisation and functionality of projects  \n4.1.6.1 Functionality of projects  \na) Newly constructed water facilities  \nPhysical inspections carried out on the 25/11/2023 on a sample of 4 out of 10 sites of the implemented project (Upgrade and extension of Bukwo GFs) revealed the following. \nThis is shown in the table below;  \na) Iconsidered 1 out of 4 (25%) sites as being fully functional since the installation was complete with good yield and being used by the community;  \nb) I considered 3 out of 4 (75%) sites as being not functional though the installation was complete. These sources had no yield and it was explained that the caterpillar which was working on some upper sections of the road had some water the flow of the water. \nThe Accounting Officer stated that pipes were destroyed during the construction of Amanang-Tulwo road and management is working to address the issue.", "metadata": {"headings": [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "quality.", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 19, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}], "page": 20, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should urgently replace the damaged pipes to restore water flow in the affected sites. \n4.1.6.2 Existing water facilities  \nI noted from review of the annual work plan/situation report that 260 out 1530 water facilities were not functioning as shown in the table below;  \nSN Sub County/ No. of Water  \nNo. of Functional Water  \nNo. of non-  \nTown Council Points Points.  \nfunctional Water \nPoints \nSuam SC \nKapnandi TC", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "quality.", "page": 19, "level": 1}}]], "page": 20, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kaptererwo", "metadata": {"headings": [{"headings_0": {"content": "Kaptererwo", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 20, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kapkoros", "metadata": {"headings": [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}], "page": 20, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Senendet \nBukwo SC 04 Amanang 149 \\| 144 05 Kapsarur 3 4 34 00 12 Chen [oe SSid 13 Brim 32 \n14 185 158 27 \nLwongon 00 00 00 EI 16 Tulel 97 60 37 2 \nBukwo TC 12 10 2 \n20 Riwo TC 3 4 27 07 \\| 21 Mutishet 11 10 01 1270  \n260 TOTAL  \n1530", "metadata": {"headings": [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}, [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}], [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}], [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}], [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}], [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}]], "page": 20, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -4:1.7\u00b0 Minimum Quality Standards", "metadata": {"headings": [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}], "page": 21, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nWater quality  \n.  \nSec 4.1.4 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 requires DLGs to test atleast 20% of the already existing water sources across the LGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption. \nReview of reports submitted to MWE revealed that 16 out of 50 (32%) of the existing water sources, and Nil out 10 (0%) of the new sources were tested. \nOf the 16 tests carried out, 16 of the water sources were found to be suitable for human consumption. This is shown in the table below;  \nSN Category Number of Percentage Percentage Percentage Percentage of water required to be actually untested successful tests. sources tested tested  \na b a-b  \n1530 20% 32% -12% 100% projects  \n10 100% 0% 100% N/A projects \nFailure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer stated that testing of all water points to ascertain whether water is good for human consumption will be adhered to accordingly.", "metadata": {"headings": [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}, [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}], [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}], [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}], [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}], [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}, {"headings_1": {"content": "Kaptererwo", "page": 20, "level": 3}}]], "page": 21, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Kapkoros", "page": 20, "level": 3}}], "page": 21, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should consider testing all existing water sources to ensure that the water being supplied is fit for human consumption. \nQuality of Materials  \nPara. 4.1.5 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, April 2022 \nall LGs to discontinue the use of GI  \nand concentrate on \n--Recommendation  \n-  \n= \nThe Accounting Officer should ensure that relevant provisions of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 are adhered to. \n4.2 EDUCATION DEVELOPMENT GRANT  \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the district received education development grant of UGX. 175,189,912 for the construction of; construction of a 2 classroom block, construction of 4, 5 stance pit latrines, purchase of a laptop, renovation of 4 classroom blocks and repair of 105 desks. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n4.2.1 observations  \no The district incorporated education development grants project activities totalling UGX.175,189,912 into the district Work plan and budget.  \no The budget allocations of Education Development grant revealed that 95% was allocated for capital development works therefore investment service costs was allocated 5% as required.  \nThe district absorbed 99% of all the funds warranted for the project.  \ne \no All funds received were spent on eligible activities.  \noe There was no diversion of funds through wrong coding of transactions and mischarge.  \no The prescribed mitigation measures for environmental and social risks were undertaken.  \noe The Project Management Committees and Procurement Committees of Projects/programs sought guidance from the district specialists for contracts.  \no The district appointed contract managers from sector specialists or user groups in the implementation of Projects/programs.  \ne The PMCs submitted monthly /program progress and financial reports as", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Kapkoros", "page": 20, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Kapkoros", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Kapkoros", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Kapkoros", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Kapkoros", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Kapkoros", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Kapkoros", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Kapkoros", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Kapkoros", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "Kapkoros", "page": 20, "level": 3}}]], "page": 21, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "required.", "metadata": {"headings": [{"headings_0": {"content": "required.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 22, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe All the projects/programs worth UGX.171,539,550 were reviewed by internal audit team. \nIn addition, Local Governments need to maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that Bukwo District does not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant.  \nInconsistencies in selection of projects/schools for works affect the quality of education of pupils/students in the unselected disadvantaged schools. \nThe Accounting Officer acknowledged that the asset register was not updated but there were efforts to improve. \nRecommendation  \nThe Accounting Officer should ensure that the asset register for Education Facilities is", "metadata": {"headings": [{"headings_0": {"content": "required.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "required.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "required.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "required.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "required.", "page": 22, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 22, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "updated.", "metadata": {"headings": [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], "page": 23, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.3. IMPLEMENTATION OF UGIFT 4.3.1 Positive observation I commend the Accounting Officer for ensuring the following; oe All the activities implemented had been budgeted for by the entity. e The district obtained a no-objection of planned investments from MOH. oe The progress of projects is timely within the timelines. The completion of projects was timely and satisfactory work was done. o 4.3.2 Areas of improvement 4.3.2.1 Funding and absorption of UGIFT funds The District budgeted to receive UGX.2,275,319,000, I noted that the whole amount of UGX.2,275,319,000 was received representing 100% of the budgeted amount as detailed below; Budgeted amount (UGX) Funds released (UGX) Variance (UGX 2,275,319,000 2,275,319,000 0 Out of UGX.2,275,319,000 released, UGX.2,267,319,000 (99.6%) had been spent by 4.3.3 UGIFT Projects implemented on untitled Land The PS/ST in a letter date 04\u00b0 November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. I observed that the district did not have land titles for UGIFT projects worth UGX.3,193,639,868 implemented as shown in the table below; Project Land Location Land size Contract Payments (acres) Amount Construction of Kapkoros Sub- 5 Acres 2,833,391,108 1,934,094,943 Senendet seed school county Construction of 2 twin Brim SC and 1 Acre staff house at Brim HC III and 180,248,760 333,223,884 Chapkwasta HCIII. Chapkwasta SC 2 Acres 180,000,000 There is a risk of loss of funds invested in the infrastructure in case the land disputes arise. In addition, intended education/Health service delivery will not be achieved. The Accounting Officer explained that the District has started the process of titling of land on all projects despite challenges of funds. Recommendation The Accounting Officer should mobilise resources to ensure that the process of securing land titles for the Land donated by Kapkoros P/S and the local community for the seed school and Health centre respectively expedited. 4.4 MICRO SCALE IRRIGATION The GoU is implementing the micro scale irrigation programme in Bukwo District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. Bukwo District received UGX334,135,000, out of UGX. 334,135,000 budgeted (100%) to implement the following activities. Description Budgeted Amount 4.4.1 Positive observation e\u00b0 There was full absorption of all the funds received. o All the", "metadata": {"headings": [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}, [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}], [{"headings_0": {"content": "updated.", "page": 23, "level": 1}}, {"headings_1": {"content": "required.", "page": 22, "level": 1}}]], "page": 23, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "regulations.", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 25, "level": 1}}, {"headings_1": {"content": "updated.", "page": 23, "level": 1}}], "page": 25, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o The district spent all the funds on eligible activities.  \nThe accountabilities for all funds received by different people were provided. o \no The work done on the micro-irrigation sites was satisfactory. \n4.4.2 Areas of improvement", "metadata": {"headings": [{"headings_0": {"content": "regulations.", "page": 25, "level": 1}}, {"headings_1": {"content": "updated.", "page": 23, "level": 1}}, [{"headings_0": {"content": "regulations.", "page": 25, "level": 1}}, {"headings_1": {"content": "updated.", "page": 23, "level": 1}}], [{"headings_0": {"content": "regulations.", "page": 25, "level": 1}}, {"headings_1": {"content": "updated.", "page": 23, "level": 1}}]], "page": 25, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 25, "level": 2}}, {"headings_1": {"content": "regulations.", "page": 25, "level": 1}}], "page": 25, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activity percentage allocations and codes for complementary services Paragraph 3.3.1 of the grant, budget and implementation guidelines-Micro Scale Irrigation, 2020 states that the share of the grant for complementary services will be spent on the expenditure categories; enhancing LG capacity to support irrigated agriculture (maximum 25%) under the codes 221002 (awareness raising of local leaders), 221001 and 281504 (procurement monitoring and supervision and enhancing farmer capacity for uptake of micro-scale irrigation (maximum 75%) under codes 221002 (awareness raising of farmers), 211102, 211103 and 227004 (farm visits), 224006 and 312202 (demonstrations), 221002 (farmer field schools) \nHowever, a review of the budget revealed that all the expenditure categories for the complimentary services were put to codes 221008,221009,222001,224003,227001 which is contrary to the guidelines of the grant. Further verification revealed that departmental work plan for the grant indicated the right codes to be charged, yet the expenditure was put to codes which are contrary to the work plan. \nAs a result, I was unable to undertake analytical review and analysis of expenditure incurred on complementary activities. \nThe Accounting Officer took note of the observation and going forward codes of the work plans will be harmonized with the codes in the integrated financial management system.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 25, "level": 2}}, {"headings_1": {"content": "regulations.", "page": 25, "level": 1}}, [{"headings_0": {"content": "a)", "page": 25, "level": 2}}, {"headings_1": {"content": "regulations.", "page": 25, "level": 1}}], [{"headings_0": {"content": "a)", "page": 25, "level": 2}}, {"headings_1": {"content": "regulations.", "page": 25, "level": 1}}], [{"headings_0": {"content": "a)", "page": 25, "level": 2}}, {"headings_1": {"content": "regulations.", "page": 25, "level": 1}}]], "page": 25, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a)", "page": 25, "level": 2}}], "page": 25, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should always follow the guidelines and charge expenditure on the codes as guided in the guidelines. \nSN Description oes Budgeted 7 I  \nAmount \n1 Awareness of political leaders 50,119,000 2 Awareness of farmers 133,653,000 3 Conducting farm visits", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a)", "page": 25, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a)", "page": 25, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a)", "page": 25, "level": 2}}]], "page": 25, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "50,120,000", "metadata": {"headings": [{"headings_0": {"content": "50,120,000", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 26, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 Demonstration sites 100,240,548 Total \\| 334,132,548 \nHowever, I noted that the outputs for complementary activities were inadequately quantified in the work plan. The monthly program activity reports to the Accounting Officer were also not prepared as required. \nAs a result, I was unable to analyse and confirm planned and actual outputs in relation to mobilization, awareness, farm visits, demonstrations and farm field schools as required by the guidelines. \nFailure to adhere to the budget negatively affects the delivery of services and contradicts the purpose of budgeting. \nThe Accounting Officer explained that issue was caused by introduction of Parish Development Model which affected activities in the production department.", "metadata": {"headings": [{"headings_0": {"content": "50,120,000", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "50,120,000", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "50,120,000", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "50,120,000", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "50,120,000", "page": 26, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 26, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], "page": 26, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should follow the budget and ensure activities for different programs are implemented as guided in the guidelines. \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  \nI conclude that \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the DLG;s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}]], "page": 26, "document_name": "Bukwo 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": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], "page": 27, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "o Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. \u00b0 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG Council\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the DLG\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the DLG to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, the and whether the are therefore the-key audit matters. I describe these matters in my auditor's report unless~-- law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}]], "page": 27, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Training of households and enterprise group leaders was carried out as per Para. 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups.  \nUGX.10.9Bn was transferred to 109 SACCOs with evidence of a signed SACCO PRF Financing Agreement with the Accounting Officer.  \nThe PDM SACCOs operated with a fully constituted Board and the constituted Boards held regular Board meetings.  \nThe PDM SACCOs included the bank account opening resolution in the minutes and the bank accounts were opened in a bank as per the board resolutions.  \nThe District Roads Committee was fully constituted and approved the roads maintenance plans and budgets  \nAll the 109 SACCOs were registered under the Cooperative Societies Act to ensure the legality of the organisation.  \nAll the 109 SACCOs had PDM member registers/ updated PDM member registers as required by the guidelines. \n5.2 \\* Failure to align LG budgets to the. PDM  \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all MDALGs, to align their plans, interventions and budgets to the implementation of the PDM. The duty to align the district work-plans to the PDM pillar guidelines falls on the HLG core implementation team. \nA review of the District budget and work plans revealed that out of the 12 priorities received from 17 Sub Counties and 4 Town Councils, none was incorporated in the district's budget/work plan.  \nSN. Were priorities Were the For priorities that Were the Remarks received from priorities  \nare supposed to be  \npriorities to be  \nthe Sub incorporated implemented by implemented by Counties/ in the HLG MDAs; Were they MDAs  \nDivision for Budget? communicated to incorporated in incorporation (Yes/No) the respective MDAs the HLG  \nin the HLG  \nfor approval and budget?  \nBudget? allocation of (Yes/No.)", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, {"headings_1": {"content": "50,120,000", "page": 26, "level": 3}}]], "page": 29, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 30, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "resources?", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No)", "page": 30, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 26, "level": 3}}], "page": 30, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(Yes/No", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No", "page": 30, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 30, "level": 2}}], "page": 30, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. \\| No No", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No", "page": 30, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 30, "level": 2}}], "page": 30, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nFailure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that the District was not able to align the PDM priorities into the District work plan because the PDM secretariat communicated their guidelines to the district late after the approval of the district budget.", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No", "page": 30, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 30, "level": 2}}, [{"headings_0": {"content": "(Yes/No", "page": 30, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 30, "level": 2}}], [{"headings_0": {"content": "(Yes/No", "page": 30, "level": 5}}, {"headings_1": {"content": "(Yes/No)", "page": 30, "level": 2}}]], "page": 30, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "(Yes/No", "page": 30, "level": 5}}], "page": 30, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that priorities from Sub Counties and Town Councils are incorporated in the DLG budget and work plans. \n5.3 \nDelayed Release of Funds to PDM SACCOs  \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in \nThis was attributed to inconsistent quarteriy disbursements to SACCOs whereby all PDM SACCOs received all the disbursement for the previous quarters in the 4\"", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "(Yes/No", "page": 30, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "(Yes/No", "page": 30, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "(Yes/No", "page": 30, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}, {"headings_1": {"content": "(Yes/No", "page": 30, "level": 5}}]], "page": 30, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quarter.", "metadata": {"headings": [{"headings_0": {"content": "quarter.", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}], "page": 31, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Consequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officer explained that the Ministry released funds late causing delays of disbursement of PRF funds by SACCOs to the PRF beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "quarter.", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}, [{"headings_0": {"content": "quarter.", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 30, "level": 3}}]], "page": 31, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "quarter.", "page": 31, "level": 2}}], "page": 31, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should bring the matter to the attention of MoFPED. \n5.4", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "quarter.", "page": 31, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "quarter.", "page": 31, "level": 2}}]], "page": 31, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of the PDM Governance Structures  \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u201d version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer (DCDO). \nThe Parish Development Committee (PDC), which comprises 7 members of the o  \ncommunity, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nSN Governance Observations Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "quarter.", "page": 31, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "quarter.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "quarter.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "quarter.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "quarter.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "quarter.", "page": 31, "level": 2}}]], "page": 31, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. SACCO  \ne All PDM SACCOs constituted the  \nThe Accounting Officer Committees and supervisory, executive committees as should sensitise the SACCOs Sub Committees  \nwell as the Loan sub committee but  \non the advantages of having lacked other sub-committees such as; subcommittees and ensure Production Subcommittee, Marketing  \nthat all the subcommittees Subcommittee, Business Development are fully functional.  \nServices Subcommittee, Finance and  \ninvestment Subcommittee.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "quarter.", "page": 31, "level": 2}}], "page": 32, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Failure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer explained that there is need to sensitize sub committees to make them perform their roles for effective delivery of their service.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "quarter.", "page": 31, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, {"headings_1": {"content": "quarter.", "page": 31, "level": 2}}]], "page": 32, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 32, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should sensitise the SACCOs on the advantages of having subcommittees. \n5.5  \nRegistration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}]], "page": 32, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The LG and more specifically the TILED department shall support the Office of e  \nthe Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its oe  \nmembers unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \nThe PDM Enterprise Groups shall be registered by the Community Development e  \nOfficers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the \nI made the following observations; \nSN Nature of Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 3}}]], "page": 32, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], "page": 33, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Licensing of PDM 109 SACCOs were not licensed to take I advised the Accounting SACCOs Under the on the business of lending under Officer to ensure that all the Microfinance Microfinance Institutions money SACCOS are fully licensed Institutions Money lenders. and should thus consult with Lenders Act the relevant authorities on As a result, enforcement of recovery how to undertake the of PRF from beneficiaries by the PDM licensing process. SACCOs may be legally challenged leading to loss of funds. Failure to obtain a lending license from the relevant institutions may lead to legal challenges in case of disagreements between the several stakeholders in the program such recovery of funds from non-compliant SACCOS. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. Accounting Officer explained that the going forward, the Ministry needs to ensure all the PDM SACCOs are licensed in order for them to operate legally. Recommendation The Accounting Officer should engage the relevant authorities on the matter. 5.6 PDM \u2014 SACCO Operations\u2019 Paragraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial - Inclusion, October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\" June 2023 require that; ~-e---Adoan applicant must be a member of a registered subsistence household-on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO. o All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). oe Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023). oe For farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). I noted that all the PRF beneficiaries who carried out farming enterprises in did not obtain agricultural insurance policies from UAIS. Lack of recourse in form of insurance will", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}, [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "registration", "page": 33, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}]], "page": 33, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 35, "level": 2}}, {"headings_1": {"content": "registration", "page": 33, "level": 5}}], "page": 35, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Performance of L ocal Revenue  \nSource Approved Actual Collections Variance Reasons for under/over", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 35, "level": 2}}, {"headings_1": {"content": "registration", "page": 33, "level": 5}}], "page": 35, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "collection", "metadata": {"headings": [{"headings_0": {"content": "collection", "page": 35, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 35, "level": 2}}], "page": 35, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Political  \ninterference where Local Services Tax 170,000,000 44,817,505 !  \nby the political Business Licenses 45,000,000  \ndistrict influence 25,000,000 13,944,072 11055928  \nthe people not to Non-Tax Revenues  \npay taxes.  \nThe construction of 32,000,000 443,111 31556889  \nthe new road led to Administrative fees and 49,939,000 19,639,555 30299445 closure of some licenses businesses that Miscellaneous Revenue 53,000,000 44,268,966 8731034 were along the road where the district 374,939,000 127,886,209 247,052,791  \nwas collecting \nAppendix 2: Out-puts without a Programme Budget Budget Output \ntaxes. \nropriate indicators and targets. \nAudit Audit comment on comment on Code indicators targets", "metadata": {"headings": [{"headings_0": {"content": "collection", "page": 35, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 35, "level": 2}}, [{"headings_0": {"content": "collection", "page": 35, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 35, "level": 2}}], [{"headings_0": {"content": "collection", "page": 35, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 35, "level": 2}}], [{"headings_0": {"content": "collection", "page": 35, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 35, "level": 2}}], [{"headings_0": {"content": "collection", "page": 35, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 35, "level": 2}}]], "page": 35, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Assets", "metadata": {"headings": [{"headings_0": {"content": "Assets", "page": 35, "level": 2}}, {"headings_1": {"content": "collection", "page": 35, "level": 2}}], "page": 35, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Construction No measure of The measure Capital Facilities of Senendet construction of progress Development Management (Kapkoros) works was not seed ongoing. indicated. secondary  \nschool. \nAppendix 3: Full implemented out-puts \nSN Program Sub PIAP Budget Amount Spent Total Number of programme (Program UGX (\u2018000\u2019) No fully Implementati activitie implemente on Action  \ns in the d activities 1 '01-Education, Plan) Output \"32003-Assets \\_Out-put 1205010202  \nCapital sports and Basic and Facilities  \nDevelopment skills Requirements Management  \nand Minimum \nSkills  \nL \u00ab \u00ab+ - \n03-Water 6010120-Water 000006- 319,005,795 4 Resources, Resources resources data Planning and  \nEnvironment, Management (Quantity & Budgeting", "metadata": {"headings": [{"headings_0": {"content": "Assets", "page": 35, "level": 2}}, {"headings_1": {"content": "collection", "page": 35, "level": 2}}, [{"headings_0": {"content": "Assets", "page": 35, "level": 2}}, {"headings_1": {"content": "collection", "page": 35, "level": 2}}], [{"headings_0": {"content": "Assets", "page": 35, "level": 2}}, {"headings_1": {"content": "collection", "page": 35, "level": 2}}], [{"headings_0": {"content": "Assets", "page": 35, "level": 2}}, {"headings_1": {"content": "collection", "page": 35, "level": 2}}], [{"headings_0": {"content": "Assets", "page": 35, "level": 2}}, {"headings_1": {"content": "collection", "page": 35, "level": 2}}]], "page": 35, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Quality)", "metadata": {"headings": [{"headings_0": {"content": "Quality)", "page": 36, "level": 2}}, {"headings_1": {"content": "Assets", "page": 35, "level": 2}}], "page": 36, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "services \nChange, Land collected and And Water assessed \nAgro- 02 Agricultural 010008 334,135,000 4 2 Industrializati Production and Capacity  \nProductivi \nStrengthening", "metadata": {"headings": [{"headings_0": {"content": "Quality)", "page": 36, "level": 2}}, {"headings_1": {"content": "Assets", "page": 35, "level": 2}}, [{"headings_0": {"content": "Quality)", "page": 36, "level": 2}}, {"headings_1": {"content": "Assets", "page": 35, "level": 2}}], [{"headings_0": {"content": "Quality)", "page": 36, "level": 2}}, {"headings_1": {"content": "Assets", "page": 35, "level": 2}}], [{"headings_0": {"content": "Quality)", "page": 36, "level": 2}}, {"headings_1": {"content": "Assets", "page": 35, "level": 2}}]], "page": 36, "document_name": "Bukwo 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  \nen", "metadata": {"headings": [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}], "page": 4, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ON THE FINANCIAL STATEMENTS OF BUKWO DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30'\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT OPINION \nI have audited the accompanying financial statements of Bukwo 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 Bukwo District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}, [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}], [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}], [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}], [{"headings_0": {"content": "UCF Consolidated Fund", "page": 3, "level": 1}}]], "page": 4, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "inland \\| pay allowances for 12,800,000 To  \nAdministrative and General meetings and  \nand Support staff welfare. sensitization  \nServices  \nprograms.  \n000005-Human Billboards- To increase the  \n20,000,000 Resource Adverts. revenue collection.  \nManagement.  \n560019-Data Filed work To collect data which 15,050,000 Management expenses. supports planning for  \nand  \ncommunities?  \nDissemination  \n320016- Department Supervision of PLE 37,561,000 Mnagement & Trips exams.  \nEducation  \nae MESS  \nMonitoring of schools.  \n000006-Planning Travel inland Allowances, transport 35,868,000 and Budgeting service.  \nrefund and meals were  \nservice.  \nnot catered for fully.  \n000037 Field To verify agricultural 14,000,000 Certification stationery and inputs.  \nServices Travel inland.  \n000061 Office Picking of bank 800,000 Management of Supplies - statements.  \nGovernment  \nAssorted  \nAccounts  \nBinding \nMaterials and", "metadata": {"headings": [{"headings_0": {"content": "\u201aactivities", "page": 6, "level": 3}}, [{"headings_0": {"content": "Materials and", "page": 6, "level": 3}}]], "page": 6, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- of the Planning and Budgeting Process  \nFairness in the distribution of projects  \n.  \nPara. 5.1 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 provides that during the allocation of the water grant, LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates.", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 16, "level": 2}}], "page": 16, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "In a comparison of each sub-county\u2019s need (basing on its water coverage) against the allocation of water grant it received of UGX.319,005,795, I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 16, "level": 2}}], "page": 16, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -4:1.7\u00b0 Minimum Quality Standards", "metadata": {"headings": [{"headings_0": {"content": "Kapkoros", "page": 20, "level": 3}}], "page": 21, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"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": "Recommendation", "page": 26, "level": 3}}], "page": 27, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Training of households and enterprise group leaders was carried out as per Para. 56 of the PDM a Local Government Guide for Supporting Households & Enterprise Groups.  \nUGX.10.9Bn was transferred to 109 SACCOs with evidence of a signed SACCO PRF Financing Agreement with the Accounting Officer.  \nThe PDM SACCOs operated with a fully constituted Board and the constituted Boards held regular Board meetings.  \nThe PDM SACCOs included the bank account opening resolution in the minutes and the bank accounts were opened in a bank as per the board resolutions.  \nThe District Roads Committee was fully constituted and approved the roads maintenance plans and budgets  \nAll the 109 SACCOs were registered under the Cooperative Societies Act to ensure the legality of the organisation.  \nAll the 109 SACCOs had PDM member registers/ updated PDM member registers as required by the guidelines. \n5.2 \\* Failure to align LG budgets to the. PDM  \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all MDALGs, to align their plans, interventions and budgets to the implementation of the PDM. The duty to align the district work-plans to the PDM pillar guidelines falls on the HLG core implementation team. \nA review of the District budget and work plans revealed that out of the 12 priorities received from 17 Sub Counties and 4 Town Councils, none was incorporated in the district's budget/work plan.  \nSN. Were priorities Were the For priorities that Were the Remarks received from priorities  \nare supposed to be  \npriorities to be  \nthe Sub incorporated implemented by implemented by Counties/ in the HLG MDAs; Were they MDAs  \nDivision for Budget? communicated to incorporated in incorporation (Yes/No) the respective MDAs the HLG  \nin the HLG  \nfor approval and budget?  \nBudget? allocation of (Yes/No.) \n(Yes/No) \nresources? \n(Yes/No", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 26, "level": 3}}], [{"headings_0": {"content": "(Yes/No)", "page": 30, "level": 2}}], [{"headings_0": {"content": "(Yes/No)", "page": 30, "level": 2}}], [{"headings_0": {"content": "(Yes/No", "page": 30, "level": 5}}]], "page": 29, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. \\| No No", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No", "page": 30, "level": 5}}], "page": 30, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nFailure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that the District was not able to align the PDM priorities into the District work plan because the PDM secretariat communicated their guidelines to the district late after the approval of the district budget. \nRecommendation \nThe Accounting Officer should ensure that priorities from Sub Counties and Town Councils are incorporated in the DLG budget and work plans. \n5.3 \nDelayed Release of Funds to PDM SACCOs  \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 provides that to facilitate timely release of funds and execution of the budget in the FY 2022/2023, the Ministry of Finance, Planning and Economic Development (MoFPED) would release Parish Revolving Funds (PRF) to qualifying PDM SACCOs, in \nThis was attributed to inconsistent quarteriy disbursements to SACCOs whereby all PDM SACCOs received all the disbursement for the previous quarters in the 4\" \nquarter. \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officer explained that the Ministry released funds late causing delays of disbursement of PRF funds by SACCOs to the PRF beneficiaries. \nRecommendation \nThe Accounting Officer should bring the matter to the attention of MoFPED. \n5.4", "metadata": {"headings": [{"headings_0": {"content": "(Yes/No", "page": 30, "level": 5}}, [{"headings_0": {"content": "(Yes/No", "page": 30, "level": 5}}], [{"headings_0": {"content": "(Yes/No", "page": 30, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 30, "level": 3}}], [{"headings_0": {"content": "quarter.", "page": 31, "level": 2}}], [{"headings_0": {"content": "quarter.", "page": 31, "level": 2}}], [{"headings_0": {"content": "quarter.", "page": 31, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}]], "page": 30, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of the PDM Governance Structures  \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\u201d version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as below; \nThe HLG Core Implementation Team shall constitute: the LG Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO), District Planner, and the District Community Development Officer (DCDO). \nThe Parish Development Committee (PDC), which comprises 7 members of the o  \ncommunity, inclusive of the Parish Chief as the Secretary, is responsible for overseeing and coordinating the development activities within the Parish, mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions. \nSN Governance Observations Recommendation Structure", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}]], "page": 31, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. SACCO  \ne All PDM SACCOs constituted the  \nThe Accounting Officer Committees and supervisory, executive committees as should sensitise the SACCOs Sub Committees  \nwell as the Loan sub committee but  \non the advantages of having lacked other sub-committees such as; subcommittees and ensure Production Subcommittee, Marketing  \nthat all the subcommittees Subcommittee, Business Development are fully functional.  \nServices Subcommittee, Finance and  \ninvestment Subcommittee.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}], "page": 32, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Failure to have a functioning Board/Committees/Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nThe Accounting Officer explained that there is need to sensitize sub committees to make them perform their roles for effective delivery of their service. \nRecommendation \nThe Accounting Officer should sensitise the SACCOs on the advantages of having subcommittees. \n5.5  \nRegistration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}]], "page": 32, "document_name": "Bukwo District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
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