diff --git "a/reports/chunks/Butambala District Local Government Report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Butambala District Local Government Report of the Auditor General, 2023.chunks.json" --- "a/reports/chunks/Butambala District Local Government Report of the Auditor General, 2023.chunks.json" +++ "b/reports/chunks/Butambala 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 BUTAMBALA DISTRICT LOCAL \nGOVERNMENT \nFOR THE YEAR ENDED 30\u2122 JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "YF", "metadata": {"headings": [{"headings_0": {"content": "YF", "page": 1, "level": 3}}], "page": 1, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[a N \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \n\\| \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "YF", "page": 1, "level": 3}}, [{"headings_0": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "YF", "page": 1, "level": 3}}]], "page": 1, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], "page": 2, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table Of Corbis. \nON ET PRU HEE RRR nmr amen wu ii nenn nn nn manner \nList of Atrany\u0131msi. \ncaiennnensneneunearssnsennenemnenatcnsyeubeneyegy ith tei sWies oeNis TER Eh TEc hen iii nn \n\u00d6PINION....-.....uuuunen \nvnceenenennnnacencoucensrenauntenent ceatesitehseyeds Sa EONEESCTRON USED ITEMS TERA ane 1 nennen 0S \nBASIS FOR GQPINTON \nmann nennen nee EEE 1 qccccinssensessrssien \nKEY AUDIT MATTERS \nstsisehshsnennneneeennenemne cones canormnenatenninyeea ej eviveninannie eyes 1 00 ccccccncsrsnissossrennsenssannesveeenaaesa \n2.0 Management of the Government Salary Payroll........eeeensseseseesensneenenne 9 \nEMPHASTS: OF MATTER... \nnn ER Kanaren 11 rennen \n3.0 \nChange in Accounting Treatment for Non-current Assets... 11 \nEITHER MATTER \ner the nn nanns 12 omas nun ana d\u00fcnne manner \n4.0 Implementation of Key Government Grants/Programmes (Focus Areas)... 2 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG).................. 12 4.2 Education Development Grant ...........sssssesssnsennnsnaseennnnsennnennnnennnnnannenenenssesennnsnsensenasnenenen 14 \n4,3 Micro Seale Imigati\u00f6fi....eusnsennas \nanerkennen rnmanmnenn nn en enseseneewrenerunn 16 me u mean \n4.4 \nTransitional Development Ad Hoc Grant-Health .........neeennnnenseneneennennennr 20 45 Transitional Road Rehabilitation Grant .......-ccscssccsssencssseusssnssersemnasaisstsaienanennasnensannaeecenrreens 22 \n4.6 \nReview of the operations of Gombe Hospital ........uneeeennsnnensnnennnenensenesenensennn 23 OTHER INFORMATION aan 27 MANAGEMENT'\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS .........eene 27 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS .......neene 27 \nOTHER REPORTING RESPONSIBILITIES \nnnennnnuneneeneesnnsn un nanenn 28 .auuunuunnan \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ......neeeenentenen 29 \n4.7 Implementation of the Parish Development Model ..........eeenenensnenn 29 \nList of Acronyms \nAcronym \nMeaning DLG \nDistrict Local Government \nGoU Government of Uganda \nHCMS Human Capital Management System \nInformation and Communication Technolog \nICT \nInternational Organization of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}, [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "YF", "page": 1, "level": 3}}]], "page": 2, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "INTOSAI", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 3, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Integrated Personnel and Payroll system \nIPPS \nInternational Standards of Supreme Audit Institutions ISSAIs \nLocal Government Financial and Accounting Manual, 2007 LGFAM \nLocal Government Financial and Accounting Manual, 2007 LGFAR \nLocal Government Public Procurement and Disposal Authori LGPPDA \nLLG \nLower Local Governments \nLR Local Revenue \nMDAs Ministries, Departments and Agencies \nMoES Ministry of Education \nMinistry of Finance, Planning and Economic Development MoFPED \nMinistry of Gender, Labour and Social Development MoGLSD \nMinistry \\_of Local Government \nNational Audit Act \nNon-Tax Revenue \nOffice of the Auditor General", "metadata": {"headings": [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}, [{"headings_0": {"content": "INTOSAI", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}]], "page": 3, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 4}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 3}}], "page": 3, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Payroll Consults Africa \nPayroll Deduction Management System Procurement & Disposal Unit \nPFMA Public Finance Management Act \nPublic Finance Management Regulations PFMR \nPublic Procurement & Disposal of Public Assets PPDA \nPermanent Secretary / Secreta to Treasur", "metadata": {"headings": [{"headings_0": {"content": "Program Budgeting System", "page": 3, "level": 4}}, {"headings_1": {"content": "INTOSAI", "page": 3, "level": 3}}], "page": 3, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Treasury Single Account", "metadata": {"headings": [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 4}}], "page": 3, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Treasury Sub Single Account \nUganda Banker's Association \nUganda Consolidated Fund \nUganda Consumer and Lender's Association \nUganda Intergovernmental Fiscal Transfers Program for Results Uganda Shilling \nREPORT OF THE AUDITOR GENERAL. \nON THE FINANCIAL STATEMENTS OF BUTAMBALA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30'\" JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOPINION \nI have audited the accompanying financial statements of Butambala 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 Butambala District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 4}}, [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 4}}], [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 4}}], [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 4}}], [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 4}}]], "page": 3, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the Butambala District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Butambala District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.38,278,427,780 out of which UGX.36,398,655,422 was warranted as shown", "metadata": {"headings": [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 4}}, [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 4}}], [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 4}}], [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 4}}], [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 4}}], [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, {"headings_1": {"content": "Program Budgeting System", "page": 3, "level": 4}}]], "page": 4, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Treasury Single Account", "page": 3, "level": 3}}], "page": 5, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Treasury Single Account", "page": 3, "level": 3}}], "page": 5, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- SN \\| Details \nWarrants % funding UGX \nzum Recurrent (Wage) 22,739,086,501 22,739,089,501 Recurrent (Non-wage 6,740,275,278 \nDevelopment 7,718,066,001 6,727,065,787 External Financing 1,081,000,000 283,151,622", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}, {"headings_1": {"content": "Treasury Single Account", "page": 3, "level": 3}}], "page": 5, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Total 38,278,427,780 36,398,655,422", "metadata": {"headings": [{"headings_0": {"content": "Total 38,278,427,780 36,398,655,422", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.36,398,655,422 I reviewed the utilisation of warrants worth UGX.31,876,679,979 (88%) as summarised in the table below \nSN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total warrants \n1 Wage expenditure 22,739,086,501 \\_22,739,086,501 62% \\| 2 PDM expenditure audited \n2,525,014,159 25,264,100,660 69% \n3 DDEG (Non-USMID) 156,938,137 25,421,038,797 70% 4 ein att - Formerly SEG \n132,249,488 25,553,288,285 70.1% \n5 Microscale irrigation projects 493,231,636 26,046,519,921 72% \n6 Transitional development grant- 3,000,000,000 29,046,519,921 80% Health \n7 Transitional road rehabilitation \n1,500,000,000 30,546,519,921 34%", "metadata": {"headings": [{"headings_0": {"content": "Total 38,278,427,780 36,398,655,422", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}, [{"headings_0": {"content": "Total 38,278,427,780 36,398,655,422", "page": 5, "level": 3}}, {"headings_1": {"content": "below;", "page": 5, "level": 1}}]], "page": 5, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8 | UGIFT (Infrastructure) -! 850,000,000 196,397,022 31,396,519,921 86%", "metadata": {"headings": [{"headings_0": {"content": "8 | UGIFT (Infrastructure) -! 850,000,000 196,397,022 31,396,519,921 86%", "page": 5, "level": 3}}, {"headings_1": {"content": "Total 38,278,427,780 36,398,655,422", "page": 5, "level": 3}}], "page": 5, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "9 Water development grant 31,592,916,943 87% 10 Budget outputs sampled 283,763,036 31,876,679,979 88% Total of the utilised warrants 31,876,679,979 \nlocal revenue -of UGX.171,168,775 however; by the end of the year Accounting Officer te \\| ~-- UGX.476,479,729 had been collected representing 209% conduct a revenue performance. The summary is in the table below. \nassessment in order to ascertain the Source Approved Actual Variance revenue potential of budget, Collections \nthe District to inform Tax Revenues 139,000,000 117,101,750 \nthe revenue planning Non-Tax 32,168,775 359,377,979 (327,209,204) process. In a Revenues re . Rn Total 171,168,775 476,479,729 (305,310,954) \nAlthough the District collected above budget from Non-Tax revenue, ne \na > Ri inte", "metadata": {"headings": [{"headings_0": {"content": "8 | UGIFT (Infrastructure) -! 850,000,000 196,397,022 31,396,519,921 86%", "page": 5, "level": 3}}, {"headings_1": {"content": "Total 38,278,427,780 36,398,655,422", "page": 5, "level": 3}}, [{"headings_0": {"content": "8 | UGIFT (Infrastructure) -! 850,000,000 196,397,022 31,396,519,921 86%", "page": 5, "level": 3}}, {"headings_1": {"content": "Total 38,278,427,780 36,398,655,422", "page": 5, "level": 3}}], [{"headings_0": {"content": "8 | UGIFT (Infrastructure) -! 850,000,000 196,397,022 31,396,519,921 86%", "page": 5, "level": 3}}, {"headings_1": {"content": "Total 38,278,427,780 36,398,655,422", "page": 5, "level": 3}}], [{"headings_0": {"content": "8 | UGIFT (Infrastructure) -! 850,000,000 196,397,022 31,396,519,921 86%", "page": 5, "level": 3}}, {"headings_1": {"content": "Total 38,278,427,780 36,398,655,422", "page": 5, "level": 3}}], [{"headings_0": {"content": "8 | UGIFT (Infrastructure) -! 850,000,000 196,397,022 31,396,519,921 86%", "page": 5, "level": 3}}, {"headings_1": {"content": "Total 38,278,427,780 36,398,655,422", "page": 5, "level": 3}}], [{"headings_0": {"content": "8 | UGIFT (Infrastructure) -! 850,000,000 196,397,022 31,396,519,921 86%", "page": 5, "level": 3}}, {"headings_1": {"content": "Total 38,278,427,780 36,398,655,422", "page": 5, "level": 3}}]], "page": 5, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sone", "metadata": {"headings": [{"headings_0": {"content": "Sone", "page": 6, "level": 4}}, {"headings_1": {"content": "8 | UGIFT (Infrastructure) -! 850,000,000 196,397,022 31,396,519,921 86%", "page": 5, "level": 3}}], "page": 6, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "procurement", "metadata": {"headings": [{"headings_0": {"content": "procurement", "page": 7, "level": 1}}, {"headings_1": {"content": "Sone", "page": 6, "level": 4}}], "page": 7, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Agro- Industrialization 1,669,482,33 \nchallenges that delay Natural Resources, 525,185,49 the-implementation-of- Eivirunmmenl \nactivities. \nTable Showing key activities affected-by under-utilization of warrants \nWarrants not Activities Reason for the Utilized affected underutilization of warrants \nutilization \nHuma 1,508,063,068 Constructi Procurement \non of seed process of seed n \nCapital \nsecondary schools are done Manag \nschool at by the Ministry of ement \nKibibi at Education and shs Sports so there 896,350,0 was delay on the 00 side of the Ministry. \nVariou 658,841,460 Paying of The Local wages for Government was S \nprogra staff given more cash limits than the ms \nrequirement on unutilized warrants", "metadata": {"headings": [{"headings_0": {"content": "procurement", "page": 7, "level": 1}}, {"headings_1": {"content": "Sone", "page": 6, "level": 4}}, [{"headings_0": {"content": "procurement", "page": 7, "level": 1}}, {"headings_1": {"content": "Sone", "page": 6, "level": 4}}], [{"headings_0": {"content": "procurement", "page": 7, "level": 1}}, {"headings_1": {"content": "Sone", "page": 6, "level": 4}}], [{"headings_0": {"content": "procurement", "page": 7, "level": 1}}, {"headings_1": {"content": "Sone", "page": 6, "level": 4}}], [{"headings_0": {"content": "procurement", "page": 7, "level": 1}}, {"headings_1": {"content": "Sone", "page": 6, "level": 4}}], [{"headings_0": {"content": "procurement", "page": 7, "level": 1}}, {"headings_1": {"content": "Sone", "page": 6, "level": 4}}]], "page": 7, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "wage", "metadata": {"headings": [{"headings_0": {"content": "wage", "page": 8, "level": 3}}, {"headings_1": {"content": "procurement", "page": 7, "level": 1}}], "page": 8, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "DDEG", "metadata": {"headings": [{"headings_0": {"content": "DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "wage", "page": 8, "level": 3}}], "page": 10, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "activities with a total expenditure of I sampled two (2) out of five (5) \nUGX.18,149,125,000. The significant findings are provided \nin the table below. \nPictorial Summary of Audit conclusion Activity Source evidence findings (Time, \ndetails of funds Quality, \nQuantity, Cost \nand", "metadata": {"headings": [{"headings_0": {"content": "DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "wage", "page": 8, "level": 3}}, [{"headings_0": {"content": "DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "wage", "page": 8, "level": 3}}], [{"headings_0": {"content": "DDEG", "page": 10, "level": 3}}, {"headings_1": {"content": "wage", "page": 8, "level": 3}}]], "page": 10, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], "page": 10, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201cAt the time of The quality \nof the road was \\_ \ninspection the road not satisfactory given \nthat Integr \n00 \ns were grass planting had not been ated \ngongoliro \nworks \ndone which was causing soil Trans road 4km \n\u201c completed but \n\\#7 grass planting had erosion hence \nblocking the port \n\u201c4 Hot been done drainage. \nInfras \nwhich was causing \ntructu \nN SEA soil erosion hence \nre \nAnd blocking the \n=) \nServic \u201cst drainage. \nes \ntime of The quality of the road was 38,000,0 At the satisfactory given that Rehabilitatiolu URF \ninspection, works not already 00 substantially culverts were go- \nwere \nblocked sections of the road kamugombwa completed but \nroad 6km \nculverts had blocked, road shoulders were not done properly and the road was becoming busy. \nof The quality of the road was At the time \nProgr Activity Source Total < Pictorial Summary of Audit conctusion-- amm details of funds expend evidence findings (Time, \ne iture Quality, \n(UGX) Quantity, Cost \n\u2018Bns \nand \nes eccalaidee! \\_\\|\\_Functionality) \\| \u2014\u2014\\_. Extension 1,575,04 \nStrengthenin workers 9,000 \nrializat g and trained in \nion coordination the entire \nvalue \nchain \n18,149,1 \n25,000 \nRecommendation \nBy the time of There was a delay in starting audit Extension the works, which resulted in workers were delayed service delivery. trained in the \nentire value chaine \nThe Accounting Officer should ensure that the above exceptions are addressed to ensure smooth implementation of service delivery activities. \n1.6.2 The service delivery under focus areas \nI sampled four (4) out of Twenty (20) activities in Four (4) focus areas with a total expenditure of UGX.4,381,150,756 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \nNo. Focus area Key Observation Key Recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}]], "page": 10, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Road transition grant \nBy the time of inspection of Bulo- I advised the Accounting Officer Bugobango road 10km, it was completed to ensure that defects are with swamp filling too, but there was still corrected and works are need grass planting on the back fill of the completed before completing swamp, and raising gullies. More Marrum payments to the contractor. \nfilling needed especialy at the swamp area. \n\\| Road transition grant \nAt the time of inspection, Butawuka- I advised the Accounting Officer waduduma 8km works were substantially to ensure that defects are completed but the road drainage was poor corrected and works are done which was causing soil erosion.. \ncompleted before completing payments to the contractor. \nRoad transition grant \nBy the time of audit Buligu -Muyobozi road I advised the Accounting Officer 8km construction was done but they had to ensure that defects are not installed culverts for corrected and works are residents/commercial hoses for easy completed before completing access of the road \npayments to the contractor. \nRoad transition grant \nBy the time of inspection on Nkokooma- This was swamp raising was Muyanga road 6km installation of culverts done but rain water is affecting were done but not put/constructed the the gullies \n, \nhead holes and yet soil erosion is affection Grass planting was needed due", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], "page": 11, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "2.0 Management of the Government Salary Payroll \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nButambala DLG had a wage budget of UGX.22,911,349,576 out of which UGX. 22,739,086,501 was utilised for the period under review. Below is a summary of the key findings from the special audit; \nNo Observation", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}, {"headings_1": {"content": "DDEG", "page": 10, "level": 3}}]], "page": 12, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Recommendation ]", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation ]", "page": 12, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 10, "level": 3}}], "page": 12, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.1 Utilization of the Wage Budget \nThe District had an approved wage budget of UGX.16,789,326,951, I \nadvised the and obtained supplementary funding of UGX.6,122,022,625 resulting Accounting Officer to into a revised wage budget of UGX.22,911,349,576 of which ensure that all UGX.22,739,086,501 (99.3%) was warranted resulting into warranted funds are unwarranted funds of UGX.172,263,075 (0.7%). \nutilised in accordance with the approved Out of the total warrants, UGX.22,123,878,930 was utilized by the budget \nDistrict resulting in un-utilized warrants of UGX.615,207,571 \nrepresenting utilization of 97% as summarized in the table below; \nFrom the analysis, I noted that there was an under absorption of", "metadata": {"headings": [{"headings_0": {"content": "| Recommendation ]", "page": 12, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 10, "level": 3}}, [{"headings_0": {"content": "| Recommendation ]", "page": 12, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 10, "level": 3}}]], "page": 12, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.615,201,571.", "metadata": {"headings": [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommendation ]", "page": 12, "level": 3}}], "page": 12, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that MoFPE released more funds than budgeted. \n2.2 \nValidation of employees on the entity payroll \nThe District had 1636 employees on the IPPS payroll of which 1603 I advised the \n(98%) were fully verified, One(1) (0.06%) partially verified, five (5) Accounting Officer to: (0.061%) not verified, and 27 (1.7%) did not show up. \ncopies of the minute extract. \nc) A total of 5(0.062%) employees on the payroll appeared for \nvalidation but did not satisfy the requirements of the validation e Initiate procedures exercise, hence were not verified. \nto delete these individuals from the d) total of 27(1.7%) employees on the payroll did not appear for \npayroll. \nthe validation and were categorised as follows;", "metadata": {"headings": [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommendation ]", "page": 12, "level": 3}}, [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommendation ]", "page": 12, "level": 3}}], [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommendation ]", "page": 12, "level": 3}}]], "page": 12, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "i. Four (4) employees who did not appear for the headcount \nwere accounted for by the Accounting Officer as being away e The Ministry of for genuine reasons which included study leave abroad, staff Public \nService who had no National IDs at the time of validation. \nshould make ii. 23 employees were confirmed to have exited the District due arrangements to to: death, dismissal, abscondment, retirement, transfer of validate any staff service, and those who are known to the Accounting Officer \nwho did not show but failed to appear for validation without justification. \nup and have been genuinely \nA total of UGX.3,086,102 was paid as salary to 23 employees in \naccounted for by question after exit and this is considered a financial loss to the \nAccounting Government. \nOfficer.", "metadata": {"headings": [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommendation ]", "page": 12, "level": 3}}], "page": 13, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e) Seven (7) individuals whose names were not on the District\u2019 \ninitiate a process of payroll by June 2023, appeared for the validation exercise. \ndeleting the names These individuals were included on the validated payroll, upon \nof those confirmed confirmation by the Accounting Officer regarding their status. \nto have exited the entity from the The Accounting Officer explained that the individuals who were not \npayroll. For staff on verified had abandoned duty and were suspended by the rewards \ntransfer of service, and sanctions committee while for individuals not on the entity\u2019s the \nAccounting payroll, the Accounting Officer promised to ensure that they are soon \nOfficer should accessed on the payroll. \ninitiate a process of transfer of salary payment to their new duty stations. 2.3 Inconsistencies in Employee Details \nA total of 76 employees on the payroll had inconsistencies in their I \nadvised the dates of birth, captured in the payroll and data captured by NIRA on Accounting Officer to the National IDs. The information is critical in the identification of an engage the affected individual. \nstaff and ensure that employee records are Inconsistent information undermines the integrity of the District's duly updated and records and may complicate the employee service history and brought to the retirement procedures. Where the errors in dates of birth increase attention of the the length of service, it may lead to the irregular extension of Ministry of Public employee service. \nService withn a specified timeline for The Accounting Officer attributed this to: data capture errors on appropriate action. \nc) Over-remittance of UGX49,652,066. and under-remittance of necessary. UGX.9,327,529. of non-statutory deductions were made by the \u00ab Ensure that salary entity during the period. \narrears are certified by Internal Audit before payment. \ne Reconcile the statutory and non- statutory \ndeductions before payments \nare effected. \nDelayed deletion of employees from the payroll \nel advised the I noted that UGX.28,201,681 was paid to three 3 staff who had \nAccounting Officer either been retired, transferred, absconded or died. These resulted \nto initiate a process into financial loss to government. \nto delete these names from the The Accounting Officer attributed this to system errors and promised \npayroll as well as to reconcile the date of birth with MoPS. \nreconcile the inconsistencies in DoB with MoPS.", "metadata": {"headings": [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommendation ]", "page": 12, "level": 3}}, [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommendation ]", "page": 12, "level": 3}}], [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommendation ]", "page": 12, "level": 3}}], [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommendation ]", "page": 12, "level": 3}}]], "page": 13, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of the Entity Staff Establishment. \nel advised the During the audit, I undertook procedures to review the completeness \nAccounting Officer and relevancy of the entity establishment and noted that; \nto engage the District\u2019s Service \\+ Out of 274 approved positions, a total of 308 positions were filled \nCommission, \nleaving a gap of 64 vacant positions. In addition, 98 positions were \nMinistry of Public over-filled. Service and e The entity did not have an approved and costed staff MoFPED to have establishment for primary, secondary and tertiary institutions while these \npositions the staff structure for health facilities issued by Ministry of Health \nfilled while the was not incorporated into the district approved structure. \noverstaffed \npositions should The Accounting Officer attributed the understaffing to insuffienct regularise. \nwage budget that arose from enhancement of Salaries for scientists \nin the FY 2022/23 while the overstaffing arose from the \nestablishment of two new Town Councils whose staff were migrated \nfrom the parent sub county structure to the Town Councils on IPPS.", "metadata": {"headings": [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}, {"headings_1": {"content": "| Recommendation ]", "page": 12, "level": 3}}], "page": 14, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OF", "metadata": {"headings": [{"headings_0": {"content": "OF", "page": 14, "level": 2}}, {"headings_1": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}], "page": 14, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matter 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 Change in Accounting Treatment for Non-current Assets \nAccording to the guidance issued by the Accountant General dated 11\" July 2023 \nTo aid comparability, the adoption of a new accounting \u2018policy\u2019 would require a restatement of comparative figures and the opening balances for applicable assets. However, as stated in note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. \nMy opinion is not modified with respect to this matter. \nOTHER MATTER \nIn addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0 Implementation of Key Government Grants/Programmes (Focus Areas) \nIn an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "OF", "page": 14, "level": 2}}, {"headings_1": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}, [{"headings_0": {"content": "OF", "page": 14, "level": 2}}, {"headings_1": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}], [{"headings_0": {"content": "OF", "page": 14, "level": 2}}, {"headings_1": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}], [{"headings_0": {"content": "OF", "page": 14, "level": 2}}, {"headings_1": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}], [{"headings_0": {"content": "OF", "page": 14, "level": 2}}, {"headings_1": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}], [{"headings_0": {"content": "OF", "page": 14, "level": 2}}, {"headings_1": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}]], "page": 14, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], "page": 15, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG \nThe District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nButambala District received UGX.292,082,302 as budgeted and all was spent on implementation of activities. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nCategory Activity Planned quantity quanti Rural Water and Construction of boreholes \nSanitation Sub-Grant Rehabilitation of boreholes \n0 \n(traditional Canstrurtlan of VTP latrine \ncomponent \nButambala DEG undertook desk and field appraisals for -ail the-five (5) projects o \nas evidenced by activity reports, analysis sheets, environmental and social management plans, proof of land ownership/consent of land offer, and inclusion in the work plan/budget. \nAll 3 projects had their procurement contracts awarded by 31 October 2023. \n\u00a9 \nThe District Prepared and submitted reports on the progress and completion of o \nthe contract as required by law/regulations. \ne All projects had their designs approved by the Ministry of Water and Environment. \nAll water facilities were constructed had land ownership agreements of the land. oe \nAll installations had functional water user committees to ensure local ownership e \nand long term usage of the facilities. \n4.1.2 Areas of Improvement \nI noted the following areas were the District needs improvement; \n4.1.2.1Funding of DRWSSCG Development grant \u2014 \nI observed that UGX.292,082,302 was received as budgeted. I further noted that out of the funds received UGX.58,477,156 (20%) was spent on Rural Water and Sanitation Sub-Grant (traditional component) while UGX.233,605,146 (80%) on Piped Water Sub-Grant (UgIFT component) as shown in the table below. \nBudgeted amount Reieased amount \n58,477,156 58,477,156", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}, [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 15, "level": 1}}, {"headings_1": {"content": "OF", "page": 14, "level": 2}}]], "page": 15, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "233,605,146 233,605,146 292,082,302 292,082,302", "metadata": {"headings": [{"headings_0": {"content": "233,605,146 233,605,146 292,082,302 292,082,302", "page": 16, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 16, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "As result funds available for implementation of DRWSSCG development activities were sufficient to meet the original activity planned target.", "metadata": {"headings": [{"headings_0": {"content": "233,605,146 233,605,146 292,082,302 292,082,302", "page": 16, "level": 3}}, {"headings_1": {"content": "recommendations;", "page": 15, "level": 1}}], "page": 16, "document_name": "Butambala 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": "233,605,146 233,605,146 292,082,302 292,082,302", "page": 16, "level": 3}}], "page": 16, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to lobby for additional funding in order to improve the water coverage. The Accounting Officer should also engage other development partners to secure money for unfunded priorities. \nTotal. \n\\|. 292,082,302 \\| 292,082,302 \\| 282,869,062 \\| 9,213,210 \\| 96% - ----. \n=. \nUnderutilization of released funds delays implementation of planned activities and limits service delivery. Partial absorption leads to partial implementation of the projects hence limiting service delivery.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "233,605,146 233,605,146 292,082,302 292,082,302", "page": 16, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "233,605,146 233,605,146 292,082,302 292,082,302", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "233,605,146 233,605,146 292,082,302 292,082,302", "page": 16, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "233,605,146 233,605,146 292,082,302 292,082,302", "page": 16, "level": 3}}]], "page": 16, "document_name": "Butambala 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": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advise the Accounting Officer to ensure that all funds are utilised for implementation of service delivery activities. \n4.1.2.3 ownership \nParagraph 5.3 and 4.1.8 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 reviewed the management of fixed assets and noted that the District did not have land title for the land on which five (05) water facilities were constructed. Details are \nS Type of Sub Parish Village Is there proof of land Was due Remark (s) N. water facility County \nownership or diligence carried consent of land offer out to ensure (e.g. land title, that the land is agreement, formal free of \n\\| \n\\| \nDrilling Bulo Bule Kifampa A \\| \u201acasting and \n\\| \\| installation of \ndeep \n\\| \nboreholes at \nKifampa \nconsent, MoUs) encumbrances \\_ Formal agreement \nyes \nNo proof of \n\\| with the LCs for land \nownership. ownership(leases) \n\\_\\| village, I \n\\| \\| \nDrilling \\| Ngand Lugali Ndibulungi- Formal agreement yes \nNo proof of \n\\| \u201acasting and o \nbwesinza with the LCs for land \nownership. \\| \n\\| installation of 1 \nownership(leases) \n\\| deep \n\\| \n\\| \\| boreholes at \n\\| \\| \nKifampa \n\\| \n[village \neer \nnen ame sen [en \\| \n\\| \\| Extension of Ngand \\| Bukes Bekesa A and Formal agreement YES \n\\| \nNo proof of \\| \\| piped water a \nB with the LCs for land \nownership. \ni supply awnership(leases) \\| system to 3 \\| \n\\| \\| \nIn the year under review, the District received education development grant of UGX.1,209,116,048 for the construction of; Three (3) classroom block at mabanda Islamic P/s and seed school in kibibi. \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 Positive observations \nI noted the following areas were management had commendable performance; \ne The allocation of grant funding was done in accordance with the grant", "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}}], [{"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}}], [{"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": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 18, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "o Butambala Local Government incorporate Education Development Grants project activities totalling UGX.1,209,116,048 into the District plans and budgetary framework. \n4.2.2 Areas of Improvement \nI noted the following areas where the District needed improvement; \n4.2.2.1 Budgeting", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "guidelines.", "page": 18, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 18, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], "page": 18, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Selection of schools/ projects for Education Development grant Guideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization as per the guidelines. \nI noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nThe Accounting Officer explained that the draft assets register had been prepared pending consultation with the Ministry.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}, [{"headings_0": {"content": "a)", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}], [{"headings_0": {"content": "a)", "page": 18, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 18, "level": 1}}]], "page": 18, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}], "page": 18, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advise the Accounting Officer to engage a board of survey to ascertain the number and condition of the assets in all education institutions. \nThe Accounting\u2019 Officer attributed this to delays in the hybrid procurement ~\u00b0 \u00b0 ~ process where the Ministry of Education and Sports is taking lead and in the \nFY 2023/24, UGX.448,175,000 of the funds swept have been re-voted.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "a)", "page": 18, "level": 2}}]], "page": 18, "document_name": "Butambala 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": "Recommendation", "page": 18, "level": 3}}], "page": 19, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MoES and come up with strategies to eliminate procurement bottlenecks that delay the implementation of planned activities. \n4.2.2.2 Inspection for service delivery under the Education Development Grant Construction of 3 classroom block at Mabanda Islamic P/S project with a total expenditure of UGX.139,970,000 to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. The following was", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}]], "page": 19, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "observed;", "metadata": {"headings": [{"headings_0": {"content": "observed;", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 19, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Project Inspection Remarks Pictorial Evidence \\_\\| Recommendation \\| Construction of a 3 As seen from the picture, \nI wat on Accounting classroom block at planting of grass is yet to \nofficer's action. \nMabanda Islamic. \nbe completed. This is meant \nto reduce the impact of soil \nContractor: \nerosion. \nKANYENYA \nENGINEERING \nWORKS LIMITED Management Response \nThe Contractor was \nrequested to take \nadvantage of the rains and \nContract amount: plant grass and clear the \nUGX.892,285,275 Site before retention is \npaid. \n4.3 Micro Scale Irrigation \nPhoto showing 3 classblock at Mabanda Islamic as 29/08/2023 \n\\| \nThe GoU is implementing the Micro Scale Irrigation Programme in Butambala 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", "metadata": {"headings": [{"headings_0": {"content": "observed;", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}, [{"headings_0": {"content": "observed;", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "observed;", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "observed;", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], [{"headings_0": {"content": "observed;", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}]], "page": 19, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.3.1 Positive observations. \nI noted the following areas where management had commendable performance; \ne Irrigation equipment worth UGX.493,204,756 was supplied to eleven(11) beneficiary farmers hence, all the funds were utilized to implement program activities. \ne All the 11 planned irrigation equipment had been delivered to selected farmers and all of who had paid co-payment funding. The co-funds had been banked intact with no diversions. \ne The district complied with the selection criteria for the lowest priced technically responsive bid. \ne The supplier did offer training and technical support to the farmer during the warranty period and the quarterly program reports submitted to the Accounting Officer by the irrigation coordinator copies are on file \n4.3.2 Areas of improvement \nI noted the following areas where the District needed improvement; \n4.3.2.1 Budget performance \na) Funding of Micro-Irrigation program \nA review of the approved budget estimates and detailed Central Government Grants performance noted that the District received UGX.493,204,756 as budgeted and all was utilized for the implementation of activities.", "metadata": {"headings": [{"headings_0": {"content": "observed;", "page": 19, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 3}}], "page": 20, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "b) Planning", "metadata": {"headings": [{"headings_0": {"content": "b) Planning", "page": 20, "level": 2}}, {"headings_1": {"content": "observed;", "page": 19, "level": 1}}], "page": 20, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides 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). I reviewed the planning procedures for the micro irrigation grant and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "b) Planning", "page": 20, "level": 2}}, {"headings_1": {"content": "observed;", "page": 19, "level": 1}}], "page": 20, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The", "metadata": {"headings": [{"headings_0": {"content": "The", "page": 20, "level": 3}}, {"headings_1": {"content": "b) Planning", "page": 20, "level": 2}}], "page": 20, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "19", "metadata": {"headings": [{"headings_0": {"content": "The", "page": 20, "level": 3}}, {"headings_1": {"content": "b) Planning", "page": 20, "level": 2}}], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "zen Hs ARE", "metadata": {"headings": [{"headings_0": {"content": "zen Hs ARE", "page": 22, "level": 5}}, {"headings_1": {"content": "The", "page": 20, "level": 3}}], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "er", "metadata": {"headings": [{"headings_0": {"content": "er", "page": 22, "level": 2}}, {"headings_1": {"content": "zen Hs ARE", "page": 22, "level": 5}}], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SE", "metadata": {"headings": [{"headings_0": {"content": "SE", "page": 22, "level": 3}}, {"headings_1": {"content": "er", "page": 22, "level": 2}}], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.27,300,000 amount: Value engineering Contract: county. Kalamba Kikeera Nsubuga equipment Supply", "metadata": {"headings": [{"headings_0": {"content": "UGX.27,300,000 amount: Value engineering Contract: county. Kalamba Kikeera Nsubuga equipment Supply", "page": 22, "level": 2}}, {"headings_1": {"content": "SE", "page": 22, "level": 3}}], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX.41,926,100 amount: Value engineering Contract: \nvillage. county, Kalamba Muhammad equipment Supply of \nEquipment A of of \nservices Tom irrigation Equipment of Baata village, services of irrigation", "metadata": {"headings": [{"headings_0": {"content": "UGX.27,300,000 amount: Value engineering Contract: county. Kalamba Kikeera Nsubuga equipment Supply", "page": 22, "level": 2}}, {"headings_1": {"content": "SE", "page": 22, "level": 3}}, [{"headings_0": {"content": "UGX.27,300,000 amount: Value engineering Contract: county. Kalamba Kikeera Nsubuga equipment Supply", "page": 22, "level": 2}}, {"headings_1": {"content": "SE", "page": 22, "level": 3}}]], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Sub at of", "metadata": {"headings": [{"headings_0": {"content": "Sub at of", "page": 22, "level": 5}}, {"headings_1": {"content": "UGX.27,300,000 amount: Value engineering Contract: county. Kalamba Kikeera Nsubuga equipment Supply", "page": 22, "level": 2}}], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014 Ntale", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Ntale", "page": 22, "level": 2}}, {"headings_1": {"content": "Sub at of", "page": 22, "level": 5}}], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In was and equipment As \n\u00abe ona4.5 farming The \nby All source. She land. and The \npictures. functioning per farmer \nthe installations was bananas farmer I \nnoted acre of", "metadata": {"headings": [{"headings_0": {"content": "\u2014 Ntale", "page": 22, "level": 2}}, {"headings_1": {"content": "Sub at of", "page": 22, "level": 5}}, [{"headings_0": {"content": "\u2014 Ntale", "page": 22, "level": 2}}, {"headings_1": {"content": "Sub at of", "page": 22, "level": 5}}], [{"headings_0": {"content": "\u2014 Ntale", "page": 22, "level": 2}}, {"headings_1": {"content": "Sub at of", "page": 22, "level": 5}}], [{"headings_0": {"content": "\u2014 Ntale", "page": 22, "level": 2}}, {"headings_1": {"content": "Sub at of", "page": 22, "level": 5}}], [{"headings_0": {"content": "\u2014 Ntale", "page": 22, "level": 2}}, {"headings_1": {"content": "Sub at of", "page": 22, "level": 5}}]], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "time", "metadata": {"headings": [{"headings_0": {"content": "time", "page": 22, "level": 4}}, {"headings_1": {"content": "\u2014 Ntale", "page": 22, "level": 2}}], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "that practices audit, a on \nhad the piece horticulture of was", "metadata": {"headings": [{"headings_0": {"content": "time", "page": 22, "level": 4}}, {"headings_1": {"content": "\u2014 Ntale", "page": 22, "level": 2}}, [{"headings_0": {"content": "time", "page": 22, "level": 4}}, {"headings_1": {"content": "\u2014 Ntale", "page": 22, "level": 2}}]], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "using", "metadata": {"headings": [{"headings_0": {"content": "using", "page": 22, "level": 1}}, {"headings_1": {"content": "time", "page": 22, "level": 4}}], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "well been quotations, of", "metadata": {"headings": [{"headings_0": {"content": "using", "page": 22, "level": 1}}, {"headings_1": {"content": "time", "page": 22, "level": 4}}], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "had well a", "metadata": {"headings": [{"headings_0": {"content": "had well a", "page": 22, "level": 5}}, {"headings_1": {"content": "using", "page": 22, "level": 1}}], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "as provided the \nthe land. and \nbeen as acre growing \nshown system all coffee mixed \nmade water piece coffee \nof", "metadata": {"headings": [{"headings_0": {"content": "had well a", "page": 22, "level": 5}}, {"headings_1": {"content": "using", "page": 22, "level": 1}}, [{"headings_0": {"content": "had well a", "page": 22, "level": 5}}, {"headings_1": {"content": "using", "page": 22, "level": 1}}], [{"headings_0": {"content": "had well a", "page": 22, "level": 5}}, {"headings_1": {"content": "using", "page": 22, "level": 1}}], [{"headings_0": {"content": "had well a", "page": 22, "level": 5}}, {"headings_1": {"content": "using", "page": 22, "level": 1}}], [{"headings_0": {"content": "had well a", "page": 22, "level": 5}}, {"headings_1": {"content": "using", "page": 22, "level": 1}}]], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ney Ed", "metadata": {"headings": [{"headings_0": {"content": "ney Ed", "page": 22, "level": 3}}, {"headings_1": {"content": "had well a", "page": 22, "level": 5}}], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018ANS \nSupply~of irrigation The farmer practices mixed equipment of farming of horticulture and kwihangana \nTomatoes on a 3.8 acre piece of Emmanuel, at land. \nNakijju village \n, \nNgando sub county. e As per the quotations, \nall equipment had been provided and I noted that the system Contract: Baata was functioning well as shown engineering services \nin pictures. \nValue of Equipment amount: UGX.41,955,900 \n\\| \n4,4 Transitional Development Ad Hoc Grant-Health \nThe implementation of Transitional Development Ad Hoc Grant is structured in six health sub program grants, of which Transitional Development Ad Hoc Health Sub Program Grant is one. The funding enables LGs to allocate funds to priority local development needs that are within their mandate and are consistent with National Priorities. \nTransitional Development ADHOC Grant-Health Grant funds hospital rehabilitation and other specified capital investments in selected LGs to improve and sustain high coverage of health care services to reduce the cost of health care.", "metadata": {"headings": [{"headings_0": {"content": "ney Ed", "page": 22, "level": 3}}, {"headings_1": {"content": "had well a", "page": 22, "level": 5}}, [{"headings_0": {"content": "ney Ed", "page": 22, "level": 3}}, {"headings_1": {"content": "had well a", "page": 22, "level": 5}}], [{"headings_0": {"content": "ney Ed", "page": 22, "level": 3}}, {"headings_1": {"content": "had well a", "page": 22, "level": 5}}], [{"headings_0": {"content": "ney Ed", "page": 22, "level": 3}}, {"headings_1": {"content": "had well a", "page": 22, "level": 5}}], [{"headings_0": {"content": "ney Ed", "page": 22, "level": 3}}, {"headings_1": {"content": "had well a", "page": 22, "level": 5}}], [{"headings_0": {"content": "ney Ed", "page": 22, "level": 3}}, {"headings_1": {"content": "had well a", "page": 22, "level": 5}}], [{"headings_0": {"content": "ney Ed", "page": 22, "level": 3}}, {"headings_1": {"content": "had well a", "page": 22, "level": 5}}], [{"headings_0": {"content": "ney Ed", "page": 22, "level": 3}}, {"headings_1": {"content": "had well a", "page": 22, "level": 5}}], [{"headings_0": {"content": "ney Ed", "page": 22, "level": 3}}, {"headings_1": {"content": "had well a", "page": 22, "level": 5}}]], "page": 22, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "metadata": {"headings": [{"headings_0": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}, {"headings_1": {"content": "ney Ed", "page": 22, "level": 3}}], "page": 23, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the implement the following key activities; \nSN \\| Activity \nPlanned Actual quantity \n\u00a9 The District received\u2019 all the \u201cbudgeted Transitional Development Ad Hoc funds amounting to UGX. 3,000,000,000 (100%). The money was advances to Ministry of Defence for the works to be undertaken by the UPDF Engineers Brigade. \n4.4.1.1 Areas of improvement \nI noted the following areas were the District needed improvement; \nBut no works were executed by the UPDF Engineers Brigade \noe \n4.4.1.2 Planning and Budget Performance \n4.4.1.3 Budget allocation of programme expenditure by category \nThe planning and budgeting process for this grant in LGs is guided by the Ministry of Health. Paragraph 4.1.1 of the Grant guidelines 2022/2023 provides that the Grant funds shall be applied to eligible activities in the following thresholds; Infrastructure Projects (Minimum 95%), Investment Servicing (Maximum 2.5%) and Performance Monitoring (Maximum 2.5%). \nThe District allocated 100% to Infrastructure Projects instead of the required minimum of 95% leading to over allocation by UGX.120,000,000 (4%) while, Investment Servicing and Monitoring was allocated NIL... \nMain Expenditure Threshold as Actual Approved Variance Audit Items per the percentage budget (UGX) remark guidelines (budget) \n(A) \ni \nInfrastructure Projects eR eae see ETE \nscacmmmmaccle \nMinimum 95% 100% 3,000,000,000 Over Allocation \\| \nInvestment Servicing Maximum 2.5% \nNIL \nand Monitoring Allocation Performance \nMaximum 2.5 % \nImprovement \nTotal \n\\| \\_3,000,000,000 0% \nIrregular budget allocations may affect the effective implementation of the program. The Accounting Officer acknowledged the observation and promised to adhere to the expenditure thresholds provided in the implementation guidelines.", "metadata": {"headings": [{"headings_0": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}, {"headings_1": {"content": "ney Ed", "page": 22, "level": 3}}, [{"headings_0": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}, {"headings_1": {"content": "ney Ed", "page": 22, "level": 3}}], [{"headings_0": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}, {"headings_1": {"content": "ney Ed", "page": 22, "level": 3}}], [{"headings_0": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}, {"headings_1": {"content": "ney Ed", "page": 22, "level": 3}}], [{"headings_0": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}, {"headings_1": {"content": "ney Ed", "page": 22, "level": 3}}], [{"headings_0": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}, {"headings_1": {"content": "ney Ed", "page": 22, "level": 3}}], [{"headings_0": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}, {"headings_1": {"content": "ney Ed", "page": 22, "level": 3}}], [{"headings_0": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}, {"headings_1": {"content": "ney Ed", "page": 22, "level": 3}}], [{"headings_0": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}, {"headings_1": {"content": "ney Ed", "page": 22, "level": 3}}]], "page": 23, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}], "page": 24, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the program funds are allocated for the various activities in accordance with. \nThe Accounting Officer explained: that efforts had been made to engage the engineers brigade to provide an explanation for the delays to which no response has been received.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 24, "level": 3}}, {"headings_1": {"content": "Butambala DLG received UGX.3,000,000,000, out of UGX.2,936,518,327 budgeted to", "page": 23, "level": 3}}]], "page": 24, "document_name": "Butambala 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": "Recommendation", "page": 24, "level": 3}}], "page": 25, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage Engineers Brigade with a view of identifying challenges affecting project implementation. \n4.5 Transitional Road Rehabilitation Grant \nThe Government of Uganda in 2008 created the Uganda Road Fund to fund the maintenance requirements of public roads country wide. However, due to limited funds, many roads have been insufficiently maintained and have deteriorated to the point of rehabilitation. \nTherefore, under the transitional road rehabilitation grant, District and Urban Roads that is determined to be of critical social-economic importance but are in poor state, are identified and prioritised for rehabilitation or upgrade. Whereas the end goal is to meet road rehabilitation needs of the district and urban roads countrywide, the grant budget is limited hence the selection of a few beneficiaries at a time. \n\u201cs \nButambala DLG received UGX1,500,000,000, out of UGX.1,500,000,000 budgeted to the implement the following key activities;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 24, "level": 3}}]], "page": 25, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Activity", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 25, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 25, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Planned target (km) Budget amount \nsii ia \nSE EI REELS NER ELE PO LE RE SCN INE MITA \n~~ 827,422,000 \\| Road rehabilitation Periodic \nmaintenance \nRoad upgrade/Routine mechansied road \n486,961,000 maintenance \nSwamp filling and raising 37 185,617,000", "metadata": {"headings": [{"headings_0": {"content": "Activity", "page": 25, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "Activity", "page": 25, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 25, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Activity", "page": 25, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 25, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1,500,000,000", "metadata": {"headings": [{"headings_0": {"content": "1,500,000,000", "page": 25, "level": 3}}, {"headings_1": {"content": "Activity", "page": 25, "level": 4}}], "page": 25, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I developed procedures to establish whether the Transitional Road Rehabilitation Grant activities were implemented in accordance with the Grant Guidelines and I noted the following; \n4.5.1 Positive observations \nI noted the following areas where management had commendable performance; \n4.5.2.1 Project Implementation: ----- \na) Delayed completion of road projects \nSection 2.4 of the Transitional Road Rehabilitation Grant implementation guidelines for FY 2022/2023 specifies implementation timelines as follows; \nI noted delays in achievement of project milestone as shown in the table below. \nDescription Deadline Actual Audit remarks submission", "metadata": {"headings": [{"headings_0": {"content": "1,500,000,000", "page": 25, "level": 3}}, {"headings_1": {"content": "Activity", "page": 25, "level": 4}}, [{"headings_0": {"content": "1,500,000,000", "page": 25, "level": 3}}, {"headings_1": {"content": "Activity", "page": 25, "level": 4}}], [{"headings_0": {"content": "1,500,000,000", "page": 25, "level": 3}}, {"headings_1": {"content": "Activity", "page": 25, "level": 4}}], [{"headings_0": {"content": "1,500,000,000", "page": 25, "level": 3}}, {"headings_1": {"content": "Activity", "page": 25, "level": 4}}], [{"headings_0": {"content": "1,500,000,000", "page": 25, "level": 3}}, {"headings_1": {"content": "Activity", "page": 25, "level": 4}}]], "page": 25, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "cone", "metadata": {"headings": [{"headings_0": {"content": "cone", "page": 26, "level": 2}}, {"headings_1": {"content": "1,500,000,000", "page": 25, "level": 3}}], "page": 26, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ra ss RARE AS STR TRE CT", "metadata": {"headings": [{"headings_0": {"content": "cone", "page": 26, "level": 2}}, {"headings_1": {"content": "1,500,000,000", "page": 25, "level": 3}}], "page": 26, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "P15\"", "metadata": {"headings": [{"headings_0": {"content": "P15\"", "page": 26, "level": 3}}, {"headings_1": {"content": "cone", "page": 26, "level": 2}}], "page": 26, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "March,", "metadata": {"headings": [{"headings_0": {"content": "March,", "page": 26, "level": 5}}, {"headings_1": {"content": "P15\"", "page": 26, "level": 3}}], "page": 26, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "secon Submission of work plans and \n2022 22/07/2022 Delayed procurement plans \n2 \nSubmission of detailed designs 15\" June, 2022 \n13\" June,2022 On time and BoQs and standard \ncontract documents \nProcurement \na Commencement of works 5 Conclusion of works \n1% Oct, 2022 o6t/02/2023 06/02/2023 31% May, 2023 28%/06/2023 28/06/2023 \nDelayed completion of the project affects the timing of service delivery to the", "metadata": {"headings": [{"headings_0": {"content": "March,", "page": 26, "level": 5}}, {"headings_1": {"content": "P15\"", "page": 26, "level": 3}}, [{"headings_0": {"content": "March,", "page": 26, "level": 5}}, {"headings_1": {"content": "P15\"", "page": 26, "level": 3}}], [{"headings_0": {"content": "March,", "page": 26, "level": 5}}, {"headings_1": {"content": "P15\"", "page": 26, "level": 3}}], [{"headings_0": {"content": "March,", "page": 26, "level": 5}}, {"headings_1": {"content": "P15\"", "page": 26, "level": 3}}], [{"headings_0": {"content": "March,", "page": 26, "level": 5}}, {"headings_1": {"content": "P15\"", "page": 26, "level": 3}}], [{"headings_0": {"content": "March,", "page": 26, "level": 5}}, {"headings_1": {"content": "P15\"", "page": 26, "level": 3}}], [{"headings_0": {"content": "March,", "page": 26, "level": 5}}, {"headings_1": {"content": "P15\"", "page": 26, "level": 3}}], [{"headings_0": {"content": "March,", "page": 26, "level": 5}}, {"headings_1": {"content": "P15\"", "page": 26, "level": 3}}]], "page": 26, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "community.", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 26, "level": 1}}, {"headings_1": {"content": "March,", "page": 26, "level": 5}}], "page": 26, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer attributed this to Human resource gaps in the Works Department where there is a shortage of staff. \nRecommendation \nI advised the Accounting Officer to engage MoPS and MoFPED to have additional staff recruited to the department. Meanwhile, the incomplete works should be rolled over to the FY 223/24 to be implemented of first call. \nb) Unauthorised use of Force Account \nSection 3.2 of the Transitional Road Rehabilitation Grant implementation guidelines for FY 2022/2023 prohibits use of force account during implementation of transitional grant projects. \nHowever, I noted that the District undertook works in the project area worth UGX.184,342,000 using Force Account without authorisation by the Ministry. \n\u2018 the hospital. Importantly, Gombe Hospital is a Government Hospital and the services are free of charge. \nI note that the hospital faces a number of other challenges as highlighted below: \ne Additional funding was being received from the private wing. However, due to its closure, the meager PHC funds cannot finance the operations of the Hospital. \nThe hospital faces chronic shortage of Medicines due to inadequate supplies from e \nNational Medical Stores. This has been made worse due to an influx of patients from neighbouring District. \no lack of X-ray films has made diagnosis challenging. \nThe Accounting Officer explained that the closure of the private wing was a directive from the Rt. Honourable Prime Minister to which the Accounting Officer had no control over. As a result, some operations and staff have been suspended", "metadata": {"headings": [{"headings_0": {"content": "community.", "page": 26, "level": 1}}, {"headings_1": {"content": "March,", "page": 26, "level": 5}}, [{"headings_0": {"content": "community.", "page": 26, "level": 1}}, {"headings_1": {"content": "March,", "page": 26, "level": 5}}], [{"headings_0": {"content": "community.", "page": 26, "level": 1}}, {"headings_1": {"content": "March,", "page": 26, "level": 5}}], [{"headings_0": {"content": "community.", "page": 26, "level": 1}}, {"headings_1": {"content": "March,", "page": 26, "level": 5}}], [{"headings_0": {"content": "community.", "page": 26, "level": 1}}, {"headings_1": {"content": "March,", "page": 26, "level": 5}}], [{"headings_0": {"content": "community.", "page": 26, "level": 1}}, {"headings_1": {"content": "March,", "page": 26, "level": 5}}], [{"headings_0": {"content": "community.", "page": 26, "level": 1}}, {"headings_1": {"content": "March,", "page": 26, "level": 5}}], [{"headings_0": {"content": "community.", "page": 26, "level": 1}}, {"headings_1": {"content": "March,", "page": 26, "level": 5}}]], "page": 26, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "community.", "page": 26, "level": 1}}], "page": 27, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the office of the Prime Minister to have the private wing operationalized.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "community.", "page": 26, "level": 1}}], "page": 27, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.6.2 Expired drugs. \nSection 8.2 ESMS provides that expired items/drug should not be part of the stock; they should be removed and put in the designated and as a general rule, any item expiring in three months\u2019 time is short dated. The stores officer should designate a separate part of the storeroom for damaged and expired goods. This area should clearly be labelled as the storage area for expired items, and where possible, should be physically separated from other commodities. The officer should record all expired items in the register (HMIS 088) along with the price from the most recent invoice. \nI observed that some medicines in the stores had expired, not recorded and had not been separated from the rest of the drugs as required by the above section. Refer to", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "community.", "page": 26, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "community.", "page": 26, "level": 1}}]], "page": 27, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "pictures below;", "metadata": {"headings": [{"headings_0": {"content": "pictures below;", "page": 27, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 27, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 27, "level": 2}}, {"headings_1": {"content": "pictures below;", "page": 27, "level": 1}}], "page": 27, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018and with delays by NMS to collect expired drugs thus it- explains-the -presence of huge piles of expired drugs in the Hospital stores.", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 27, "level": 2}}, {"headings_1": {"content": "pictures below;", "page": 27, "level": 1}}], "page": 28, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], "page": 28, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure segregation of expired drugs from storage of drugs with longer shelf life. Meanwhile, periodic monitoring of drug expiries should be conducted. \n4.6.3 Insufficient Staff Housing facilities \nTable 2 of section 2.4 of the Health Sector Service standards & Service delivery standards, 2016 requires that a general hospital should have 80 housing units and ancillary structures. \nReview of the housing conditions at Gombe Hospital revealed that out of the 126 staff employed at the hospital, only 74 were housed by the hospital. Furthermore, inspection of the houses indicated that 36 units were in bad shape with leaking roofs and worn out shatters. \nSTATUS OF Staff house Recommendation Functional but 36 need 36 need renovation. renovation. \n16 Units constructed by Functional \nOccupied by staffs. \n16 Unit constructed by Under construction \nStill under construction need to be completed. \nInsufficient housing causes congestion of the existing structures and affects the ability of staff to offer services. \nThe Accounting Officer attributed this to inadequate funds to renovate and construct new accommodation facilities. However, MoH had been engaged and a plan to renovate the existing houses is underway. \nRecommendation \nI advise the Accounting Officer to continue engaging MoH to secure funding to construct additional staff houses. The Accounting Officer should as well expedite the renovation of the existing houses. \n4.6.4 Non-Functional Medical Equipment at the Hospital \n: \n6 Oven == - x nn BUT/HEALTH/284 Needs repair \nTHEATRE \n\\_", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}]], "page": 28, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Washer Disinfectors \\| BUT/HEALTH/285 Needs repair THEATRE\n8. Equipment stand BUT/HEALTH/291 Out of order THEATRE \\|\n9. Paint Measure BUT/HEALTH/313 Repair THEATRE\n10. Laryngoscope set BUT/HEALTH/314 Out of order THEATRE ii. Fridge \nBUT/HEALTH/390 Out of order/repairable FEMALE\n11. Theatre tray BUT/HEALTH/391 Out of order/repairable FEMALE\n12. X-Ray Machine \nBUT/HEALTH/570 Out of order/repairable RADIOGRAPHY\n13. Ultra Sound Scan BUT/HEALTH/571 Out of order/repairable RADIOGRAPHY\n14. \\| UPS for Scan", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], "page": 29, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- would release Parish Revolving Funds (PRF) to qualifying PPM SACG@s; in - four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}, {"headings_1": {"content": "ee", "page": 27, "level": 2}}], "page": 34, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Whereas each PDM SACCO was expected to receive UGX.25 Million per quarter, I noted the following; \n\u00a9 No funds were disbursed to any of the 25 SACCOs in the 1% Quarter and 2\u201d quarter yet UGX. 650,000,000 was expected per quarter, total of UGX.1,300,000,000 for two quarters. \no 25 SACCOs received a sum of UGX.1,300,000,000 instead of UGX.650,000,000 in the 4\u00ae Quarter. \nThis was attributed to inconsistent quarterly disbursements to SACCOs where by25 SACCOs received all the disbursement for the previous quarters in the 4th quarter. \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officers explained that the mandate to release funds to the SACCOs lies with the MoFPED. \nRecommendation \nI informed the Accounting Officer that the matter would be brought to the attention of MoFPED. \nThe Accounting Officer of MoFPED should liaise with MoFPED to ensure that PFR funds are released to SACCOs in accordance with the PDM guidelines. \n4.7.5 Utilization of PRF at Household Level \nParagraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. 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\n\"2 \nList of appendices \nAppendix i-a: Fully implemented out-puts \nN ee Program Sub- PIAP-out Budget Total Out- TotalNo Number of oO program Out-put put activitie fully expenditure s in the implemented out-put activities UGX \\*000\u201d \n1 Human 01-Education 1202030301-Budget for 320026-Promotion 677,318,000 \n1 \nCapital , Sports, and STEI/STEM program of STEM/STEI \nManagement \\| skills \n320157-Primary 4,487,969,00 1 1 u Education Services 0 \n\\|\\_\\| \n1202010201- Basic 000023-Inspection 12 12", "metadata": {"headings": [{"headings_0": {"content": "OOLWIVN AMVLNE Wdd", "page": 35, "level": 1}}, {"headings_1": {"content": "3o.owmen- oJ9vs OOLYVN WGd ODDS -O1nd Wd OD3DVS", "page": 35, "level": 1}}, [{"headings_0": {"content": "OOLWIVN AMVLNE Wdd", "page": 35, "level": 1}}, {"headings_1": {"content": "3o.owmen- oJ9vs OOLYVN WGd ODDS -O1nd Wd OD3DVS", "page": 35, "level": 1}}], [{"headings_0": {"content": "OOLWIVN AMVLNE Wdd", "page": 35, "level": 1}}, {"headings_1": {"content": "3o.owmen- oJ9vs OOLYVN WGd ODDS -O1nd Wd OD3DVS", "page": 35, "level": 1}}], [{"headings_0": {"content": "OOLWIVN AMVLNE Wdd", "page": 35, "level": 1}}, {"headings_1": {"content": "3o.owmen- oJ9vs OOLYVN WGd ODDS -O1nd Wd OD3DVS", "page": 35, "level": 1}}], [{"headings_0": {"content": "OOLWIVN AMVLNE Wdd", "page": 35, "level": 1}}, {"headings_1": {"content": "3o.owmen- oJ9vs OOLYVN WGd ODDS -O1nd Wd OD3DVS", "page": 35, "level": 1}}], [{"headings_0": {"content": "OOLWIVN AMVLNE Wdd", "page": 35, "level": 1}}, {"headings_1": {"content": "3o.owmen- oJ9vs OOLYVN WGd ODDS -O1nd Wd OD3DVS", "page": 35, "level": 1}}]], "page": 35, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "105,195,000", "metadata": {"headings": [{"headings_0": {"content": "105,195,000", "page": 37, "level": 2}}, {"headings_1": {"content": "OOLWIVN AMVLNE Wdd", "page": 35, "level": 1}}], "page": 37, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "requirements and and Monitoring \nMinimum standards \nmet by schools and \ntraining institutions \n320162 Capitation 411,869,000 1 1 \nrant (primary) \nBe 320158 Capitation \\| 1,050.204,00 1 i \ngrant (Secondary) 0 00 \n\\|\\| \n320163 Capitation 155,317 1 1 \ngrant (Tertiary) \\| eu 320016 110,000,000 it 1 Management of \\| Education Services \nPopulation, Reduced Morbidity and 320165 Primary 281,406,000 20 20 \nHealth, mortality due to Health care \nSafety and HIV/AIDS. TB and Services \nManagement malaria and other \ncommunicable disease \n= \n000063 Quality 3,000,000,00 3 3 \nassurance teams 0 \n320080 Support to 331,503,000 1 \n1 \nHospitals \n320066 Health 5,841,695,00 1 2 \nsystem \n0 \nStrengthening \nAgro Institutional Extension workers 010015 Extension 1,575,049,00 32 32 industrialisati Strengthenin trained in the entire services \n0 \non g and value chain \ncoordination \nIntegrated Transport Community access and 260002- District, 1,783,734,00 28 28 4 Transport Asset feeder roads Urban and 0 \nInfrastructur Management constructed and Community Access \ne \nmaintained to facilitate Road maintenance \nmarket access \\| \nNatural \\| water Degraded water 000006- Planning 298,358,000 14 14", "metadata": {"headings": [{"headings_0": {"content": "105,195,000", "page": 37, "level": 2}}, {"headings_1": {"content": "OOLWIVN AMVLNE Wdd", "page": 35, "level": 1}}, [{"headings_0": {"content": "105,195,000", "page": 37, "level": 2}}, {"headings_1": {"content": "OOLWIVN AMVLNE Wdd", "page": 35, "level": 1}}], [{"headings_0": {"content": "105,195,000", "page": 37, "level": 2}}, {"headings_1": {"content": "OOLWIVN AMVLNE Wdd", "page": 35, "level": 1}}], [{"headings_0": {"content": "105,195,000", "page": 37, "level": 2}}, {"headings_1": {"content": "OOLWIVN AMVLNE Wdd", "page": 35, "level": 1}}]], "page": 37, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []} \ No newline at end of file +{"paragraphs": [{"content": "BASIS FOR OPINION \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the Butambala District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Butambala District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.38,278,427,780 out of which UGX.36,398,655,422 was warranted as shown \nbelow; \n", "metadata": {"headings": [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}, [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}], [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}], [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}], [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}], [{"headings_0": {"content": "Treasury Single Account", "page": 3, "level": 3}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}], [{"headings_0": {"content": "below;", "page": 5, "level": 1}}]], "page": 4, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- SN \\| Details \nWarrants % funding UGX \nzum Recurrent (Wage) 22,739,086,501 22,739,089,501 Recurrent (Non-wage 6,740,275,278 \nDevelopment 7,718,066,001 6,727,065,787 External Financing 1,081,000,000 283,151,622", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 5, "level": 1}}], "page": 5, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1. Road transition grant \nBy the time of inspection of Bulo- I advised the Accounting Officer Bugobango road 10km, it was completed to ensure that defects are with swamp filling too, but there was still corrected and works are need grass planting on the back fill of the completed before completing swamp, and raising gullies. More Marrum payments to the contractor. \nfilling needed especialy at the swamp area. \n\\| Road transition grant \nAt the time of inspection, Butawuka- I advised the Accounting Officer waduduma 8km works were substantially to ensure that defects are completed but the road drainage was poor corrected and works are done which was causing soil erosion.. \ncompleted before completing payments to the contractor. \nRoad transition grant \nBy the time of audit Buligu -Muyobozi road I advised the Accounting Officer 8km construction was done but they had to ensure that defects are not installed culverts for corrected and works are residents/commercial hoses for easy completed before completing access of the road \npayments to the contractor. \nRoad transition grant \nBy the time of inspection on Nkokooma- This was swamp raising was Muyanga road 6km installation of culverts done but rain water is affecting were done but not put/constructed the the gullies \n, \nhead holes and yet soil erosion is affection Grass planting was needed due", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 10, "level": 3}}], "page": 11, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "i. Four (4) employees who did not appear for the headcount \nwere accounted for by the Accounting Officer as being away e The Ministry of for genuine reasons which included study leave abroad, staff Public \nService who had no National IDs at the time of validation. \nshould make ii. 23 employees were confirmed to have exited the District due arrangements to to: death, dismissal, abscondment, retirement, transfer of validate any staff service, and those who are known to the Accounting Officer \nwho did not show but failed to appear for validation without justification. \nup and have been genuinely \nA total of UGX.3,086,102 was paid as salary to 23 employees in \naccounted for by question after exit and this is considered a financial loss to the \nAccounting Government. \nOfficer.", "metadata": {"headings": [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}], "page": 13, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "e) Seven (7) individuals whose names were not on the District\u2019 \ninitiate a process of payroll by June 2023, appeared for the validation exercise. \ndeleting the names These individuals were included on the validated payroll, upon \nof those confirmed confirmation by the Accounting Officer regarding their status. \nto have exited the entity from the The Accounting Officer explained that the individuals who were not \npayroll. For staff on verified had abandoned duty and were suspended by the rewards \ntransfer of service, and sanctions committee while for individuals not on the entity\u2019s the \nAccounting payroll, the Accounting Officer promised to ensure that they are soon \nOfficer should accessed on the payroll. \ninitiate a process of transfer of salary payment to their new duty stations. 2.3 Inconsistencies in Employee Details \nA total of 76 employees on the payroll had inconsistencies in their I \nadvised the dates of birth, captured in the payroll and data captured by NIRA on Accounting Officer to the National IDs. The information is critical in the identification of an engage the affected individual. \nstaff and ensure that employee records are Inconsistent information undermines the integrity of the District's duly updated and records and may complicate the employee service history and brought to the retirement procedures. Where the errors in dates of birth increase attention of the the length of service, it may lead to the irregular extension of Ministry of Public employee service. \nService withn a specified timeline for The Accounting Officer attributed this to: data capture errors on appropriate action. \nc) Over-remittance of UGX49,652,066. and under-remittance of necessary. UGX.9,327,529. of non-statutory deductions were made by the \u00ab Ensure that salary entity during the period. \narrears are certified by Internal Audit before payment. \ne Reconcile the statutory and non- statutory \ndeductions before payments \nare effected. \nDelayed deletion of employees from the payroll \nel advised the I noted that UGX.28,201,681 was paid to three 3 staff who had \nAccounting Officer either been retired, transferred, absconded or died. These resulted \nto initiate a process into financial loss to government. \nto delete these names from the The Accounting Officer attributed this to system errors and promised \npayroll as well as to reconcile the date of birth with MoPS. \nreconcile the inconsistencies in DoB with MoPS.", "metadata": {"headings": [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}, [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}], [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}], [{"headings_0": {"content": "UGX.615,201,571.", "page": 12, "level": 3}}]], "page": 13, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.3.1 Positive observations. \nI noted the following areas where management had commendable performance; \ne Irrigation equipment worth UGX.493,204,756 was supplied to eleven(11) beneficiary farmers hence, all the funds were utilized to implement program activities. \ne All the 11 planned irrigation equipment had been delivered to selected farmers and all of who had paid co-payment funding. The co-funds had been banked intact with no diversions. \ne The district complied with the selection criteria for the lowest priced technically responsive bid. \ne The supplier did offer training and technical support to the farmer during the warranty period and the quarterly program reports submitted to the Accounting Officer by the irrigation coordinator copies are on file \n4.3.2 Areas of improvement \nI noted the following areas where the District needed improvement; \n4.3.2.1 Budget performance \na) Funding of Micro-Irrigation program \nA review of the approved budget estimates and detailed Central Government Grants performance noted that the District received UGX.493,204,756 as budgeted and all was utilized for the implementation of activities. \nb) Planning", "metadata": {"headings": [{"headings_0": {"content": "observed;", "page": 19, "level": 1}}, [{"headings_0": {"content": "b) Planning", "page": 20, "level": 2}}]], "page": 20, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.6.2 Expired drugs. \nSection 8.2 ESMS provides that expired items/drug should not be part of the stock; they should be removed and put in the designated and as a general rule, any item expiring in three months\u2019 time is short dated. The stores officer should designate a separate part of the storeroom for damaged and expired goods. This area should clearly be labelled as the storage area for expired items, and where possible, should be physically separated from other commodities. The officer should record all expired items in the register (HMIS 088) along with the price from the most recent invoice. \nI observed that some medicines in the stores had expired, not recorded and had not been separated from the rest of the drugs as required by the above section. Refer to \npictures below; \nee \n\u2018and with delays by NMS to collect expired drugs thus it- explains-the -presence of huge piles of expired drugs in the Hospital stores. \nRecommendation \nI advised the Accounting Officer to ensure segregation of expired drugs from storage of drugs with longer shelf life. Meanwhile, periodic monitoring of drug expiries should be conducted. \n4.6.3 Insufficient Staff Housing facilities \nTable 2 of section 2.4 of the Health Sector Service standards & Service delivery standards, 2016 requires that a general hospital should have 80 housing units and ancillary structures. \nReview of the housing conditions at Gombe Hospital revealed that out of the 126 staff employed at the hospital, only 74 were housed by the hospital. Furthermore, inspection of the houses indicated that 36 units were in bad shape with leaking roofs and worn out shatters. \nSTATUS OF Staff house Recommendation Functional but 36 need 36 need renovation. renovation. \n16 Units constructed by Functional \nOccupied by staffs. \n16 Unit constructed by Under construction \nStill under construction need to be completed. \nInsufficient housing causes congestion of the existing structures and affects the ability of staff to offer services. \nThe Accounting Officer attributed this to inadequate funds to renovate and construct new accommodation facilities. However, MoH had been engaged and a plan to renovate the existing houses is underway. \nRecommendation \nI advise the Accounting Officer to continue engaging MoH to secure funding to construct additional staff houses. The Accounting Officer should as well expedite the renovation of the existing houses. \n4.6.4 Non-Functional Medical Equipment at the Hospital \n: \n6 Oven == - x nn BUT/HEALTH/284 Needs repair \nTHEATRE \n\\_", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}], [{"headings_0": {"content": "pictures below;", "page": 27, "level": 1}}], [{"headings_0": {"content": "ee", "page": 27, "level": 2}}], [{"headings_0": {"content": "ee", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}]], "page": 27, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Washer Disinfectors \\| BUT/HEALTH/285 Needs repair THEATRE\n8. Equipment stand BUT/HEALTH/291 Out of order THEATRE \\|\n9. Paint Measure BUT/HEALTH/313 Repair THEATRE\n10. Laryngoscope set BUT/HEALTH/314 Out of order THEATRE ii. Fridge \nBUT/HEALTH/390 Out of order/repairable FEMALE\n11. Theatre tray BUT/HEALTH/391 Out of order/repairable FEMALE\n12. X-Ray Machine \nBUT/HEALTH/570 Out of order/repairable RADIOGRAPHY\n13. Ultra Sound Scan BUT/HEALTH/571 Out of order/repairable RADIOGRAPHY\n14. \\| UPS for Scan", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 29, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- would release Parish Revolving Funds (PRF) to qualifying PPM SACG@s; in - four quarters during the FY with UGX.25 million released per quarter, per PDM SACCO.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 3}}], "page": 34, "document_name": "Butambala District Local Government Report of the Auditor General, 2023", "type": "list"}}], "table_of_contents": []} \ No newline at end of file