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--- "a/reports/chunks/Buyende District Local Government Report of the Auditor General,2023.chunks.json"
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-{"paragraphs": [{"content": "eae > Oe ie  \ni \n>  \nTHE REPUB LIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nFINANCIAL STATEMENTS OF BUYENDE DISTRICT LOCAL GOVERNMENT ON THE  \nR THE YEAR ENDED 30\u2122 JUNE, 2023", "metadata": {"headings": [[], []], "page": 1, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "len", "metadata": {"headings": [{"headings_0": {"content": "len", "page": 1, "level": 2}}], "page": 1, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "len", "page": 1, "level": 2}}], "page": 1, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "FFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}, {"headings_1": {"content": "len", "page": 1, "level": 2}}], "page": 1, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "DECEMBER, 2023", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], "page": 1, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "TABLE OF CONTENTS \nLISE OF ACHORY INS i \niil csstecwsincusivcenns enn rewnceeaninanannes sanenetaennieanenineneiens esuwenmnnneenemmumumNae eeraracamend NONE \nKOPEN ER 1 aa N \nB\u00e4sis; FOF OPIHION 1 sauna. nn ee a a ren \nKey Audit: Male \u201eun. \n1 a aan aan \n1.0 Implementation of the Approved Budget .........s2.2z0222000n0nnnnnnnnen \n1 nun nun nennen \n2.0 Management of the Government Salary Payroll \n10 .....usnsesssnennnennnnnnnennnnnnn nenn nennen \nOther Matter 15 aus nee en a en en nn mann \n3.0 \nImplementation Of Key Government Grants/Programmes (FOCUS AREAS) ........ 15 \nOther Information 34 ee en a ar \nManagement'\u2019s Responsibility for the Financial Statements.......snuseenenennanennennnnnnnnnennnnnnennnnnnn 34 Auditor\u2019s Responsibility for the Audit of Financial Statements.......ueesnsennenennnnnannennnnnnnnnennnnnn 35 \nOther Reporting Responsibilitis....ussemsmnnenannnenennennnnn \n36 n a deen \nReport on the Audit of Compliance with Legislation \n36 .............44sss444HRR Rn nenn nnn nennen nennen \n4.0 Implementation of the Parish Development Model............ussssssennnnnnnnnnn \n36 nennen", "metadata": {"headings": [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}, [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, {"headings_1": {"content": "Copy", "page": 1, "level": 3}}]], "page": 3, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "APDENGICES:", "metadata": {"headings": [{"headings_0": {"content": "APDENGICES:", "page": 3, "level": 2}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], "page": 3, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "46 u nn nn rn \nUn \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUYENDE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "APDENGICES:", "page": 3, "level": 2}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}, [{"headings_0": {"content": "APDENGICES:", "page": 3, "level": 2}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "APDENGICES:", "page": 3, "level": 2}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "APDENGICES:", "page": 3, "level": 2}}, {"headings_1": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}]], "page": 3, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}], "page": 5, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Buyende 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 Buyende District Local Government for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}]], "page": 5, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Buyende District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District Council plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.29,648,225,948 out of which UGX.28,218,983,215 was warranted as shown below; \nDetails Budget Warrants % age Recurrent non-wage 8,913,862,687 7,652,688,841 85.9 \\|  \nRecurrent Wage 16,904,254,631 16,904,254,631 100.0 Development N 3,830,108,630 3,662,039,743 95.6 Total 29,648,225,948 28,218,983,215 95.2 \nOut of the total warrants of UGX. 28,218,983,215, I reviewed the utilisation of warrants worth UGX.19,337,975,531 (69%) as summarised in the table below \nSN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total warrants  \na Wage expenditure (Payroll audit/FS- 15,804,253,087 \\| 15,804,253,087  \n56%", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}, {"headings_1": {"content": "APDENGICES:", "page": 3, "level": 2}}]], "page": 5, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "audit)", "metadata": {"headings": [{"headings_0": {"content": "audit)", "page": 6, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], "page": 6, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Theme area-PD\u2019M expenditure 73,041,344 15,877,294 431 56% audited  \n\\|\\_  \n\\|  \n3 Focus area-DDEG  \n354,548,363 16,231,842,794 58% 4 Focus area-Education grant - 739,143,170 16,970,985,964 60% Formerly SFG  \n5 Focus area-UGIFT (Infrastructure) 920,800,000 17,891,785,964 63% 6 Focus area-Water development 840,359,059 18,732,145,023 66% grant (Piped water, and Rural water  \nand Sanitation grant)", "metadata": {"headings": [{"headings_0": {"content": "audit)", "page": 6, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], "page": 6, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7. Outputs/activities under budget 410,580,508 19,142,725,531 68% performance review (URF Road  \nrehabilitation maintenance fund  \nI  \n8 Focus area- Microscale Irrigation 195,250,000 19,337 ,975,531 69%", "metadata": {"headings": [{"headings_0": {"content": "audit)", "page": 6, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 2}}], "page": 6, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "_Scheme", "metadata": {"headings": [{"headings_0": {"content": "_Scheme", "page": 6, "level": 3}}, {"headings_1": {"content": "audit)", "page": 6, "level": 2}}], "page": 6, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total of the utilised warrants 19,337,975,531 audited", "metadata": {"headings": [{"headings_0": {"content": "_Scheme", "page": 6, "level": 3}}, {"headings_1": {"content": "audit)", "page": 6, "level": 2}}], "page": 6, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "[No Observation Recommendation", "metadata": {"headings": [{"headings_0": {"content": "[No Observation Recommendation", "page": 7, "level": 5}}, {"headings_1": {"content": "_Scheme", "page": 6, "level": 3}}], "page": 7, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1.1 Performance of Local Revenue  \nAccording to the approved budget, the DLG planned to collect The", "metadata": {"headings": [{"headings_0": {"content": "[No Observation Recommendation", "page": 7, "level": 5}}, {"headings_1": {"content": "_Scheme", "page": 6, "level": 3}}], "page": 7, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 7, "level": 5}}], "page": 7, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "local revenue of UGX. 416,000,000, however; by the end of the Officer should ensure year, only UGX.204,824,300 had been collected representing enforcement  \nof 49.2% performance. The summary is in the table below.  \ncompliance within the LLGs to curb the vice Approved Actual Variance of spending at budget Collections (UGX) source. The (UGX) (UGX) Accounting Officer \nRevenues \nthe internal controls", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 7, "level": 5}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 7, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "[No Observation Recommendation", "page": 7, "level": 5}}]], "page": 7, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "A (ein", "metadata": {"headings": [{"headings_0": {"content": "A (ein", "page": 7, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}], "page": 7, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Revenues  \ncollection to ensure \n00  \n00 revenue by LLGs. \nThe DLG collected revenue from LST, business license and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nThe under collection of local revenue was attributed to the", "metadata": {"headings": [{"headings_0": {"content": "A (ein", "page": 7, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}, [{"headings_0": {"content": "A (ein", "page": 7, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "A (ein", "page": 7, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "A (ein", "page": 7, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "A (ein", "page": 7, "level": 6}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}]], "page": 7, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 7, "level": 8}}, {"headings_1": {"content": "A (ein", "page": 7, "level": 6}}], "page": 7, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Expenditure at source by the LLGs. e \nFailure to receipt collected revenue by LLGs. e \ne The distortion of the fishing activities on lake Kyoga by the Presidential pronouncements. \nThe Accounting Officer stated that management had written to LGFC requesting for the District to be enrolled onto the IRAS as a way of mitigating the poor performance. \n1.2 Performance of GOU warrants  \nThe DLG had an approved budget of UGX.29,648,225,948 to The", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 7, "level": 8}}, {"headings_1": {"content": "A (ein", "page": 7, "level": 6}}, [{"headings_0": {"content": "following;", "page": 7, "level": 8}}, {"headings_1": {"content": "A (ein", "page": 7, "level": 6}}], [{"headings_0": {"content": "following;", "page": 7, "level": 8}}, {"headings_1": {"content": "A (ein", "page": 7, "level": 6}}], [{"headings_0": {"content": "following;", "page": 7, "level": 8}}, {"headings_1": {"content": "A (ein", "page": 7, "level": 6}}], [{"headings_0": {"content": "following;", "page": 7, "level": 8}}, {"headings_1": {"content": "A (ein", "page": 7, "level": 6}}]], "page": 7, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], "page": 7, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "implement the various programmes, out of which Officer should engage UGX.28,218,983,215 was warranted resulting in a shortfall of the  \nrelevant UGX.1,429,242,733 representing 95% performance.  \nauthorities and ensure that all \n05 Tourism 90,000,000 90,000,000 0 100.0 Development  \n06 Natural 1,198,550,929 1,180,323,929 18,227,000 98.5 Resources,  \nEnvironment,  \nClimate Change,  \nLand And Water  \n07 Private 68,319,432 68,319,432 100.0 Sector  \nDevelopment  \n09 Integrated 498,640,524 481,205,757 17,434,767 96.5 Transport  \nInfrastructure  \nAnd Services  \n10 Sustainable 7,813,000 5,460,000 2,353,000 Urbanisation  \nAnd Housing  \n100.0 Transformation  \n12 Human 19,952,189,11 19,069,909,36 882,279,747 95.6 Capital 3 6 Development  \n8.1 Transformation  \n15 Community 44,000,000 44,000,000 100.0 Mobilization And  \nMindset Change  \n16 Governance 3,417,448,180 3,041,378,294 376,069,886 89.0 ! f 1 1  \nAnd Security  \n18 Development 674,840,837 561,509,684 113,331,153 3.2 Plan  \nImplementation \n948 214 734 \nThe UGX.1,429,242,734 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nSN Programme  \nAmount not Activities partially/ not warranted  \nimplemented  \n1 01 Agro-", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}]], "page": 7, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- General Staff Salaries Industrialization  \n2 03 Sustainable  \n6,513,876 Welfare & entertainment. Petroleum Travel inland Development  \n3 06 Natural Resources,  \n18,227,000 General Staff Salaries Environment, Climate  \nTravel inland  \nChange, Land And  \nWorkshops, Meetings and Water  \nSeminars  \n4 09 Integrated  \n17,434,767 Welfare & entertainment. Transport  \nMaintenance - Transport Infrastructure And Equipment Services Transfers to other", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], "page": 8, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Travel inland \nPrinting, Stationery, Photocopying and Binding Information  \nand Communication  \nTechnology Services. Advertising and Public Relations  \nMembership dues and Subscription fees.  \n8 16 Governance And  \n376,069,886 General Staff Salaries Security Information and Communication  \nTechnology Supplies. Welfare and Entertainment Allowances (Incl. Casuals, Temporary,  \nsitting allowances  \nOfficial Ceremonies and State Functions \nTransfer to Other Government Units  \nFuel, Lubricants and Oils Maintenance - Transport Equipment \nEx-Gratia for Political leaders.  \nBoards, Committees and Council Allowances Electricity  \n18 Development Plan 113,331,153 Printing, Stationery, Implementation  \nPhotocopying and Binding Travel inland  \nMaintenance - Transport Equipment  \nGeneral Staff Salaries  \nStaff Training  \nWelfare and Entertainment Allowances (Incl. Casuals, Temporary,  \nsitting allowances  \nTotal  \n1,429,242,734 \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \nProgramme  \nAmount not Activities partially/ not warranted  \nimplemented  \n01 Agro-Industrialization -20,369,316 General Staff Salaries  \n03 Sustainable Petroleum  \n6,513,876 Welfare & entertainment. Development Travel inland \n0\\} SHUN \n\\| [e1aUa5 YOReULOJUT \u2018SODINag \nS43ySues Judes PIS \u201cYOREDIUNWWO5 \nleude> WEUdojanagq  \nuewny SaJ\u0131nosay SJewp Plgeulejsns Puy Jopas Puy Puy ai", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, {"headings_1": {"content": "following;", "page": 7, "level": 8}}]], "page": 9, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "wnsjoag", "metadata": {"headings": [{"headings_0": {"content": "wnsjoag", "page": 10, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 7, "level": 3}}], "page": 10, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "IE.1NJeN UOWUOAMUg puey erg Wawdojanag Pares33qu) SINIINSe \u00aelgeureysng vonesiuegun", "metadata": {"headings": [{"headings_0": {"content": "IE.1NJeN UOWUOAMUg puey erg Wawdojanag Pares33qu) SINIINSe \u00aelgeureysng vonesiuegun", "page": 10, "level": 3}}, {"headings_1": {"content": "wnsjoag", "page": 10, "level": 1}}], "page": 10, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\u20ac0 99 due Jajey Hodsues) S8IIAIaS Sulsnoy 79 69 ru) OT \n11 Digital \n73,030,231 aoe. 99.98 Transformation  \n12 Human Capital 7 19,069), 909,3 18,488,264,4 4 96.95 Development 66 56 14 Public Sector", "metadata": {"headings": [{"headings_0": {"content": "IE.1NJeN UOWUOAMUg puey erg Wawdojanag Pares33qu) SINIINSe \u00aelgeureysng vonesiuegun", "page": 10, "level": 3}}, {"headings_1": {"content": "wnsjoag", "page": 10, "level": 1}}, [{"headings_0": {"content": "IE.1NJeN UOWUOAMUg puey erg Wawdojanag Pares33qu) SINIINSe \u00aelgeureysng vonesiuegun", "page": 10, "level": 3}}, {"headings_1": {"content": "wnsjoag", "page": 10, "level": 1}}], [{"headings_0": {"content": "IE.1NJeN UOWUOAMUg puey erg Wawdojanag Pares33qu) SINIINSe \u00aelgeureysng vonesiuegun", "page": 10, "level": 3}}, {"headings_1": {"content": "wnsjoag", "page": 10, "level": 1}}]], "page": 10, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "eee 1,768,764,93 100.17", "metadata": {"headings": [{"headings_0": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}, {"headings_1": {"content": "IE.1NJeN UOWUOAMUg puey erg Wawdojanag Pares33qu) SINIINSe \u00aelgeureysng vonesiuegun", "page": 10, "level": 3}}], "page": 11, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Transformation  \n6  \n15 Community  \n44,000,000 46,520,000 1105.73 Mobilization And  \nMindset Change SALE +a 16 Governance And", "metadata": {"headings": [{"headings_0": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}, {"headings_1": {"content": "IE.1NJeN UOWUOAMUg puey erg Wawdojanag Pares33qu) SINIINSe \u00aelgeureysng vonesiuegun", "page": 10, "level": 3}}], "page": 11, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2,750,045,82", "metadata": {"headings": [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], "page": 11, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Security 9,684 4 8 18 Development Plan 561,5 374,258,587 TT 66.65 Implementation  \n\\|  \nTotal 28,218,983, 27,098,630, 96% 214  \n979 \n18 Development Plan  \n113,331,153 Printing, Stationery, Implementation  \nPhotocopying and Binding Travel inland  \nMaintenance - Transport Equipment  \nGeneral Staff Salaries  \nStaff Trainin  \nWelfare and Entertainment Allowances (Incl. Casuals, Temporary, sitting allowances)  \nTotal  \n1,429,242,734 \nUtilization of Warrants The Accounting 1.3 Out of the total warrants of UGX.28.2Bn availed during the year, Officer should ensure UGX.27.09Bn was utilized by the entity resulting in un-utilized that  \nthe warrants of UGX.1.1Bn representing utilization of 96% as shown unmplemented  \nin the table below;  \nactivities are rolled over to the net financial year.  \nThe warrants that were not utilized were meant for the following  \nkey activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants  \nProgramme Amount not Activities partially/ utilised not implemented  \n01 Agro- 2,003,956 Travel inland Industrialization \nThe Accounting Officer attributed this to late clearance of recruitment by MoPS cleared the entity for recruitment.", "metadata": {"headings": [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}, [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}]], "page": 11, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Lack of appropriate performance indicators and targets in the work plans Regulation 11 (2) b of the Public Finance Management The Accounting Regulations, 2016 states that the work plan of a vote shall indicate Officer should ensure the key performance indicators to be used to gauge the outputs. that the staff that attended the NPA Part A of the performance contract for Accounting Officers outlines training on the upload the core performance requirements against which their of outputs to correct performance should be assessed in regard to achievement of indicators are planned results. This requires the Accounting Officer to be involved in the assessed on the extent to which annual key performance budgeting process to indicators and targets are achieved for key projects and/or support other programs. departments and the planning unit. I reviewed the approved work plan and sampled 13 outputs with a total of 14 activities. I noted the following; e One (01) output worth UGX.2,860,473,123 did not have activities. Ten (10) outputs with twelve activities did not have clear e targets e Two outputs with two activities had clear performance indicators and targets as summarized in the table below and detailed in appendix 1. Table showing performance indicators and targets Category No. of No. of No of Expend % of outputs Activiti activities iture Quantif outputs sampled es with without Amoun ication clear clear t (UGX) of perform performa outputs ance nce indicato indicators rs and and \u201eEarges, Cares FTSE oma \\| nmel 0.287 quantified outputs en not pa ab apt ns quantified a 2 12 6.703 1.5 Implementation of outputs I assessed the implementation of two (2) outputs with two (2) activities worth UGX.0.28Bn and noted that they were fully implemented. Refer to appendix 2. Table showing performance indicators and targets No of No.of No of No of Expendi activitie Activit activiti activitie ture s in the ies s not Amount outputs fully impleme (UGX) imple nted mente Fully impleme nted outputs 1.6 Delivery of Services from Implemented Activities I undertook a review of these activities to ascertain the extent of service delivery in regard to; existence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions observed. I made the following observations: 1.6.1 Service Delivery under URF I sampled three (03) out of seven (07) activities with a total expenditure of UGX.181,938,180. The significant findings are provided in the", "metadata": {"headings": [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}, [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}]], "page": 12, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Agro-  \ne Three demonstration sites had been set up as planned  \ne Fully implemented Industrialization  \nand irrigation equipment had been installed. The  \nequipment were found to be functional.\n2. 11 Digital I sampled 14 households, each received their \u00ab Fully Implemented. Transformation  \nUGX.1,000,000. This was used to implement PDM projects.", "metadata": {"headings": [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], "page": 14, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "12 Human Capital Only four out of the five construction projects were e This negatively Development completed and are in use.  \naffects the assessment of the e At the time of inspection, works at one project (Kisaikye  \nimpact of the un primary school) were not complete. Plastering, painting,  \nfinished project to floor finishes were not yet done, Windows and glasses  \nthe communities. had not been fixed. The water tank had not been installed  \nand the contractor had abandoned the project", "metadata": {"headings": [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], "page": 14, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. 12 Human Capital e Construction works were still ongoing with a completion \u00ab Health  \nservice Development  \npercentage of approximately 85%. The facility was not  \ndelivery to the yet in use.  \nbeneficiaries has been delayed", "metadata": {"headings": [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], "page": 14, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\u00b0 November 2022 referenced HRM \n155/222/02, 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 FYs from  \nto \nto which I \nNo\\_ Observation Recommendation 2.1 Utilization of the Wage Budget  \nThe Accounting The DLG had an approved wage budget of Officer should UGX.15,109,843,897, and obtained supplementary funding of ensure that all funds UGX.1,794,410,734 resulting into a revised wage budget of released for wage UGX.16,904,254,631 which was all warranted.  \nare utilized fully. \nOut of the total warrants, UGX.15,804,253,087 was utilized by the DLG resulting in un-utilized warrants of UGX.1,100,001,243 representing utilization of 93% as summarized in the table below; \nAppro Supple Revise Warran Payment Unspent ved mentar d ts UGX. s UGX. Balance Budg y UGX. Budget Bn Bn UGX. Bn et Bn UGX.  \nUGX.  \nBn  \nBn  \n15.10 1.79 16.90 16.90 \\| 15.80 \\| 1.10 \nFrom the analysis, I noted that; \ne There was an under absorption of UGX.1,100,001,243  \ne The supplementary funding of UGX.751,478,576 was not utilized \n2.2 Validation of employees on the entity payroll  \nThe District had 1,580 employees on the IPPS payroll of which The", "metadata": {"headings": [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}, [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}, {"headings_1": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}]], "page": 14, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "2,750,045,82", "page": 11, "level": 2}}], "page": 15, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1,451 (92%) were fully verified, 73 (5%) partially verified and Officer should use 56 (4%) did not show up.  \nthe validated", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 2}}, {"headings_1": {"content": "2,750,045,82", "page": 11, "level": 2}}], "page": 15, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 15, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}], "page": 15, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "In addition, 03 individuals had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the District wage bill. \nThe summary of the validation exercise is shown in the table", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 15, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}, [{"headings_0": {"content": "payroll.", "page": 15, "level": 8}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 2}}]], "page": 15, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 8}}], "page": 15, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Details No. of Annual base Individuals (UGX)  \n\\|  \nNumber of staff as per the payroll 1,580 16,123,810,260 June 2023) \n1,451 \n14,897,222,868 complete/fully verified) (A  \nPartially verified (individuals 805,420,428 whose information availed at the  \nphysical verification did not fulfil \nThe following observations were made; \na) 1,451 (92%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. \nb) 73 (05%) employees appeared for headcount were partially validated due to lack of minutes/extracts from other Service Commissions to support their first", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 8}}, [{"headings_0": {"content": "below;", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 8}}], [{"headings_0": {"content": "below;", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 8}}], [{"headings_0": {"content": "below;", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 8}}], [{"headings_0": {"content": "below;", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 8}}], [{"headings_0": {"content": "below;", "page": 15, "level": 2}}, {"headings_1": {"content": "payroll.", "page": 15, "level": 8}}]], "page": 15, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "appointment.", "metadata": {"headings": [{"headings_0": {"content": "appointment.", "page": 16, "level": 2}}, {"headings_1": {"content": "below;", "page": 15, "level": 2}}], "page": 16, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "c) A total of 56.(03%) employees on the payroll did not appear for the validation and were categorised as follows; \ni.  \n34 employees who did not appear for the headcount were accounted for by the Accounting Officer as being away for genuine reasons which included study leave abroad, staff who had no National IDs at the time of validation. \nii.  \n12 employees were confirmed to have exited the District due to: death, dismissal, abscondment, retirement, transfer of service, and those who are known to the Accounting Officer but failed to appear for validation without justification. \nA total of UGX.27,374,821 was paid as salary to 12 employees in question after exit and this is considered a financial loss to Government. \niii.  \nI further noted that 10 individuals who were paid UGX.54,641,196 in the last four years, were not accounted for and these were omitted from the validated payroll. \nd) 03 individuals whose names were not on the District\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status. \nThe Accounting Officer acknowledged that the records captured for the employees in this category are accurate. \nThe Accounting Officer responded that the District had", "metadata": {"headings": [{"headings_0": {"content": "appointment.", "page": 16, "level": 2}}, {"headings_1": {"content": "below;", "page": 15, "level": 2}}, [{"headings_0": {"content": "appointment.", "page": 16, "level": 2}}, {"headings_1": {"content": "below;", "page": 15, "level": 2}}], [{"headings_0": {"content": "appointment.", "page": 16, "level": 2}}, {"headings_1": {"content": "below;", "page": 15, "level": 2}}], [{"headings_0": {"content": "appointment.", "page": 16, "level": 2}}, {"headings_1": {"content": "below;", "page": 15, "level": 2}}], [{"headings_0": {"content": "appointment.", "page": 16, "level": 2}}, {"headings_1": {"content": "below;", "page": 15, "level": 2}}], [{"headings_0": {"content": "appointment.", "page": 16, "level": 2}}, {"headings_1": {"content": "below;", "page": 15, "level": 2}}], [{"headings_0": {"content": "appointment.", "page": 16, "level": 2}}, {"headings_1": {"content": "below;", "page": 15, "level": 2}}], [{"headings_0": {"content": "appointment.", "page": 16, "level": 2}}, {"headings_1": {"content": "below;", "page": 15, "level": 2}}]], "page": 16, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "payroll and data captured by NIRA on the National IDs. The engage the affected \\| information is critical in the identification of an individual.  \nstaff and ensure that employee Inconsistent information undermines the integrity of the records are duly District\u2019s records and may complicate the employee service updated  \nand history and retirement procedures. Where the errors in dates brought to the of birth increase the length of service, it may lead to the attention of the irregular extension of employee service.  \nMinistry of Public Service within a The Accounting Officer responded that the affected staff had specified  \ntimeline been notified and the reconciliation process had kick started. for", "metadata": {"headings": [{"headings_0": {"content": "appointment.", "page": 16, "level": 2}}, {"headings_1": {"content": "below;", "page": 15, "level": 2}}], "page": 17, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "appropriate", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 17, "level": 2}}, {"headings_1": {"content": "appointment.", "page": 16, "level": 2}}], "page": 17, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Accounting Officer further explained that he had asked action the individual employees to avail copies of their personal data  \nforms at the point of entry. \n2.4 Findings from Other Special Audit Procedures  \nI undertook other special audit procedures to review the oe The Accounting accuracy of the payroll including planning, budgeting and  \nOfficer should payments for the period of four years (2019/2020-2022/2023).  \nreconcile payrolls on a I noted that;  \nmonthly basis a) 3,608 employee records were captured on wrong  \nto ensure that scale/notches leading to an over computation of salaries are paid UGX.124,814,519 and under computation of accurately as", "metadata": {"headings": [{"headings_0": {"content": "appropriate", "page": 17, "level": 2}}, {"headings_1": {"content": "appointment.", "page": 16, "level": 2}}, [{"headings_0": {"content": "appropriate", "page": 17, "level": 2}}, {"headings_1": {"content": "appointment.", "page": 16, "level": 2}}]], "page": 17, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "UGX.370,982,136.", "metadata": {"headings": [{"headings_0": {"content": "UGX.370,982,136.", "page": 17, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 17, "level": 2}}], "page": 17, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "per the salary scales and b) A total of. 146 employees were not paid salary amounting  \nbudget for to UGX.335,266,136 in the period under review leading to  \nannual salary arrears", "metadata": {"headings": [{"headings_0": {"content": "UGX.370,982,136.", "page": 17, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 17, "level": 2}}], "page": 17, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "increments where  \nc) Over-remittance of UGX.135,032,175 and under- necessary. In remittance of UGX 509,004,160 of statutory deductions  \naddition, the were made by the entity during the period.  \nHCM system should be d) Sa Over-remittance of UGX.179,565,783 and under- reviewed by the remittance of UGX.146,733,305. of non-statutory Ministry of deductions were made by the entity during the period.  \nPublic Service to automate the The Accounting Officer responded that steps had been taken  \nincrements  \nto engage the MoPS to automate annual salary increments.  \nsince they are based  \non The Accounting Officer explained that, the recruitment of  \nindividual  \nParish Chiefs and Town agents to implement the Parish", "metadata": {"headings": [{"headings_0": {"content": "UGX.370,982,136.", "page": 17, "level": 2}}, {"headings_1": {"content": "appropriate", "page": 17, "level": 2}}], "page": 17, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "appointment", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 17, "level": 2}}, {"headings_1": {"content": "UGX.370,982,136.", "page": 17, "level": 2}}], "page": 17, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development Model exhausted the District\u2019s quota on IPPS  \nanniversaries. which resulted into delayed access the main payroll. \npayments had been halted due to abscondment. The\\} e The Accounting Accounting Officer further indicated that the issue of Officer should overpayments was still being investigated by the District  \nensure that the management. salary arrears position is verified by Internal Auditor General and a certificate of arrears \nis obtained before payment of the arrears made by the MoFPED \ne The Accounting Officer should put in place controls to ensure that", "metadata": {"headings": [{"headings_0": {"content": "appointment", "page": 17, "level": 2}}, {"headings_1": {"content": "UGX.370,982,136.", "page": 17, "level": 2}}, [{"headings_0": {"content": "appointment", "page": 17, "level": 2}}, {"headings_1": {"content": "UGX.370,982,136.", "page": 17, "level": 2}}], [{"headings_0": {"content": "appointment", "page": 17, "level": 2}}, {"headings_1": {"content": "UGX.370,982,136.", "page": 17, "level": 2}}], [{"headings_0": {"content": "appointment", "page": 17, "level": 2}}, {"headings_1": {"content": "UGX.370,982,136.", "page": 17, "level": 2}}]], "page": 17, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "non-statutory", "metadata": {"headings": [{"headings_0": {"content": "non-statutory", "page": 18, "level": 3}}, {"headings_1": {"content": "appointment", "page": 17, "level": 2}}], "page": 18, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "deductions are", "metadata": {"headings": [{"headings_0": {"content": "non-statutory", "page": 18, "level": 3}}, {"headings_1": {"content": "appointment", "page": 17, "level": 2}}], "page": 18, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "always", "metadata": {"headings": [{"headings_0": {"content": "always", "page": 18, "level": 8}}, {"headings_1": {"content": "non-statutory", "page": 18, "level": 3}}], "page": 18, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "accurately", "metadata": {"headings": [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "always", "page": 18, "level": 8}}], "page": 18, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "computed and promptly paid as per the payroll register. Besides, in case of any amounts over remitted these should be followed up with a view of recovery. \n2.5 Delayed deletion of employees from the payroll  \nThe Accounting I noted that UGX.33,564,219 was paid to 02 staff who had Officer  \nshould either been retired, transferred, absconded or died. These initiate a process of resulted into financial loss to government.  \ndeleting these names on the The Accounting Officer responded that although the National payroll. For staff on Identity Cards for the staff in question indicated an earlier date transfer of service, of birth compared to the IPPS records, management had the", "metadata": {"headings": [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "always", "page": 18, "level": 8}}, [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}, {"headings_1": {"content": "always", "page": 18, "level": 8}}]], "page": 18, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}], "page": 18, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "followed the Guidelines in the Uganda Public standing orders Officer  \nshould \n. Out of 602. approved positions, a total of 335 Service and positions were filled leaving a gap of 267 vacant  \nMoFPED to positions. In addition, 01 position was over-filled.  \nhave these positions filled  \nii.  \nThe entity did not have an approved and costed staff  \nestablishment for primary, secondary and tertiary \\|e The Accounting institutions while the staff structure for health facilities  \nOfficer should issued by Ministry of Health was not incorporated into  \nengage", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}, [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}]], "page": 18, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "relevant the district approved structure.  \nstakeholders to develop and iii. Relatedly, 04 staff on the payroll were not on the staff  \nimplement a list. costed staff structure for The Accounting Officer responded that efforts had been made  \nthe District to use the available staff and also secure additional funds  \nwithin a specific through seeking clearance to recruit and recruitment plan but  \ntimeframe.  \nthe District did not receive any positive response.  \ne The Accounting The Accounting Officer pledged that they have taken note of  \nOfficer should the gap and pledge to contact the responsible Ministries for  \nliaise with the same.  \nMinistry of Public Service The Accounting Officer noted that the staff in question had  \nto ensure the contradicting records on both NIRA and IPPS.  \nintegration of the staff list into the IPPS to allow for easier interface. \nOther Matter  \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 Implementation Of Key Government Grants/Programmes (FOCUS AREAS) In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}, [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, {"headings_1": {"content": "accurately", "page": 18, "level": 8}}]], "page": 19, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 2}}], "page": 19, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3.1 Education Development Grant  \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \noe 09 Projects/programs worth UGX.633,369,475 were screened for likely environmental and social impacts, had environment and social management plans and the screened Projects/programs reported on the implementation of prescribed mitigation measures.  \nThe District incorporated Education Development Grants Project activities totalling oe \nUGX.769,229,529 into the consolidated district plans and budgetary framework.  \noe UGX.736,229,000 (95%) was allocated for capital development works while UGX.33,000,529 (05%) to investment service costs as per the guidelines.  \noe All the UGX.769,229,529 budgeted funds were received out of which UGX.739,143,170 was spent resulting in an underutilisation of UGX.30,086,359  \noe The entity paid a sum of UGX.633,369,475 to approved/eligible capital Projects.  \noe I noted that all funds were spent on activities within the approved Education Development grant work plan.  \nAll procurement contracts were awarded to the bidders who passed the preliminary e", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 2}}, [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 2}}]], "page": 19, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "stage of evaluation and as such could proceed to the next stage.  \noe I observed that the Procurement Committees of 09 Projects/programs sought guidance from the District specialists for contracts worth UGX.769,229,529,  \no All Projects had proper contract management records such as approval of award by contracts committee, Particular Condition of Contract (PCC) clauses, contract implementation plans and procurement management committees as required.  \noe I noted that 09 Projects/programs which could result in environment and social risks/impacts were signed with Particular condition of contract clauses.  \noe I noted that for all the 09 Projects/programs worth UGX.769,229,529, contract managers were appointed from user groups or sector specialists. The District Education Officer was appointed as the project manager.  \noe I noted that 08 projects worth UGX.769,229,529 were sufficiently supervised by their respective user committees.  \ne I noted that expenditure was adequately supported.  \ne I noted that 09 Projects worth UGX.769,229,529 were reviewed by the internal audit. \n3.1.2 Areas of improvement  \na) Failure of PMCs to submit monthly Project/program progress and financial", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 2}}, [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 18, "level": 2}}]], "page": 20, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "reports", "metadata": {"headings": [{"headings_0": {"content": "reports", "page": 20, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], "page": 20, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Section 6.2.3.2 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that it\u2019s important to file all critical documentation related to the Project Site meetings. The Contract Manager (DEO) should ensure that proper site Minutes are prepared and made readily available alongside critical documents such as site visit reports. All these reports should be kept at the District Education Office with copies available at the site. \nThe Accounting Officer should task the responsible department head to always ensure that monthly progress reports are prepared and approved. \nMonitoring and Evaluation  \nb) Execution of Monitoring and Evaluation  \nSection 6.2.3.4 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires that in addition to providing support supervision, ministries (MoES, MoFPED, MoLG and President\u2019s Office) shall be responsible for the monitoring & evaluation of construction projects across the country. Specifically, the MoES Engineering Assistant attached to each LG alongside the District/Municipal LGs, the District Executive Committee and the RDC is responsible for monitoring and evaluating the performance of schools and contractors in implementing construction projects at district/ municipality level. \nI noted that;  \ne Eight (09) projects worth UGX.769,229,529 were visited by the LG and the quarterly progress reports were on file.  \ne Although the quarterly progress reports were on file, the visiting teams were not composed of the required personnel for example, the site inspection teams for all the eight (09) Projects lacked a MoES engineering assistant, the DEC and RDC. \nLack of proper team composition may affect identification of technical anomalies which may lead to shoddy works. The Accounting Officer did not respond to the issue. \nThe Accounting Officer should ensure that the site inspection teams include a MoES engineering assistant, the DEC and RDC as required. \nc) Implementation of Monitoring and Evaluation Recommendations  \nSection 5.2 of the Planning, Budgeting and Implementation Guidelines for Local Governments for the Education and Sports Sector, 2021 requires Budget allocations should be used to enhance the oversight role of the DEO/MEO by for example: Carry out monitoring and support supervision including, follow up to ensure that: schools have been inspected; inspection reports are accurate; and recommendations are being", "metadata": {"headings": [{"headings_0": {"content": "reports", "page": 20, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}, [{"headings_0": {"content": "reports", "page": 20, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "reports", "page": 20, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "reports", "page": 20, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "reports", "page": 20, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "reports", "page": 20, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "reports", "page": 20, "level": 8}}, {"headings_1": {"content": "recommendations;", "page": 19, "level": 2}}]], "page": 20, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 21, "level": 6}}, {"headings_1": {"content": "reports", "page": 20, "level": 8}}], "page": 21, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I noted that seven (09) Projects/programs worth UGX. 769,229,529 had quarterly supervision reports on file with recommendations; however, these lacked measurement sheets or a comparison between expected and actual works. There was no evidence of follow-up of the previous quarter\u2019s recommendations. \nd) Status of Project Implementation/Inspection for service delive  \nI sampled four (04) projects with a total expenditure of UGX.409,702,182 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. Inspections carried out on 6/12/2023 and 7/12/2023 revealed the following; \nTable showing the extent of service delive Progra Activity details Pictures \nTotal Summary of Audit mme expenditure findings conclusion (UGX) (Time, Quality,  \nQuantity, Cost  \nand", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 21, "level": 6}}, {"headings_1": {"content": "reports", "page": 20, "level": 8}}, [{"headings_0": {"content": "implemented.", "page": 21, "level": 6}}, {"headings_1": {"content": "reports", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 21, "level": 6}}, {"headings_1": {"content": "reports", "page": 20, "level": 8}}], [{"headings_0": {"content": "implemented.", "page": 21, "level": 6}}, {"headings_1": {"content": "reports", "page": 20, "level": 8}}]], "page": 21, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 21, "level": 6}}], "page": 22, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Construction of a \nAT \\|. of The contract was 74,816,765 At the time  \nv  \n\u2019  \ntwo classroom inspection, partially block with office", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 21, "level": 6}}, [{"headings_0": {"content": "Functionality)", "page": 22, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 21, "level": 6}}]], "page": 22, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Seat", "metadata": {"headings": [{"headings_0": {"content": "Seat", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}], "page": 22, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "works were not implemented and Store and  \ncomplete. resulting into installation of  \nPlastering, delayed service Lightening  \npainting, floor delivery to the Arrestor at  \nfinishes were not community. Kisaikye IFC P/S  \nyet done,  \nWindows and  \nglasses had not  \nbeen fixed. The  \na Y \nwater tank had we  \nnot \nbeen installed. \n~~ Construction of a  \ntwo classroom  \nblock with office  \nand Store and  \nig installation of A \n410,031,240 At the time of There was timely t  \nt  \ninspection, completion of works were works, which complete and resulted in timely the building was service delivery. Lightening ir ee evidently  \nin use.  \nArrestor  \nat  \nBuyende P/S \nConstruction of a  \n115,682,278 At the time of There was timely two classroom  \ninspection, completion of block with office  \nworks were works, which and Store and  \nsubstantially resulted in timely installation of completed. service delivery. Lightening  \nArrestor  \nat  \nNaloose P/S \n", "metadata": {"headings": [{"headings_0": {"content": "Seat", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}, [{"headings_0": {"content": "Seat", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}], [{"headings_0": {"content": "Seat", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}], [{"headings_0": {"content": "Seat", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}], [{"headings_0": {"content": "Seat", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}], [{"headings_0": {"content": "Seat", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}], [{"headings_0": {"content": "Seat", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}]], "page": 22, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. HUMAN Construction of a  \n109,171,899 At the time of There was", "metadata": {"headings": [{"headings_0": {"content": "Seat", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}], "page": 22, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Progra Activity details Pictures  \nTotal Summary of Audit mme expenditure findings conclusion (UGX) (Time, Quality,  \nQuantity, Cost  \nand", "metadata": {"headings": [{"headings_0": {"content": "Seat", "page": 22, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 22, "level": 2}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Functionality)", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}, {"headings_1": {"content": "Seat", "page": 22, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| \u2018arrestor not\\| = \\| had  \nyet \nbeen installed and there was no label on the wall to show date of construction. \nThe construction of a two classroom block at Kisaikye IFC Primary school was awarded to Ms Alfonse engineering services LTD under procurement reference BUYE 830/WRKS/2022-23/00013 at a contract price of UGX.114,227,186. The contract start date was 18/11/2022 while the intended completion date was 17/3/2023. \nBy the end of the financial year, 30 June 2023, UGX.74,816,765 (65%) had been paid to the contractor. \nInspections carried out on 7 December 2023 revealed that the building was incomplete as shown in the table above implying that the project was 8months behind schedule with the following works not yet covered; \nSN Pending works  \nAmount as per BOQ", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}, {"headings_1": {"content": "Seat", "page": 22, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}, {"headings_1": {"content": "Seat", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}, {"headings_1": {"content": "Seat", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}, {"headings_1": {"content": "Seat", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}, {"headings_1": {"content": "Seat", "page": 22, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}, {"headings_1": {"content": "Seat", "page": 22, "level": 3}}]], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Windows 11,688,000", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}, {"headings_1": {"content": "Seat", "page": 22, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "[2. Doors 2", "metadata": {"headings": [{"headings_0": {"content": "[2. Doors 2", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3. Floor finishes  \n2,938,500\n4. Wall finishes", "metadata": {"headings": [{"headings_0": {"content": "[2. Doors 2", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "[2. Doors 2", "page": 23, "level": 3}}, {"headings_1": {"content": "Functionality)", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4,704,000", "metadata": {"headings": [{"headings_0": {"content": "4,704,000", "page": 23, "level": 3}}, {"headings_1": {"content": "[2. Doors 2", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "5. Roof water drainage N 6,274,600\n6. Lightning protection  \n\\_\\_\\_2,620,000\n7. Fixtures and furniture  \n1,900,000\n8. Provision of billboard describing works to be", "metadata": {"headings": [{"headings_0": {"content": "4,704,000", "page": 23, "level": 3}}, {"headings_1": {"content": "[2. Doors 2", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "4,704,000", "page": 23, "level": 3}}, {"headings_1": {"content": "[2. Doors 2", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "220,000", "metadata": {"headings": [{"headings_0": {"content": "220,000", "page": 23, "level": 2}}, {"headings_1": {"content": "4,704,000", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "= done", "metadata": {"headings": [{"headings_0": {"content": "= done", "page": 23, "level": 3}}, {"headings_1": {"content": "220,000", "page": 23, "level": 2}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "= done", "page": 23, "level": 3}}, {"headings_1": {"content": "220,000", "page": 23, "level": 2}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9. Plant at least 10 trees around the site", "metadata": {"headings": [{"headings_0": {"content": "= done", "page": 23, "level": 3}}, {"headings_1": {"content": "220,000", "page": 23, "level": 2}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "250,000", "metadata": {"headings": [{"headings_0": {"content": "250,000", "page": 23, "level": 2}}, {"headings_1": {"content": "= done", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\|\\_\\_\\| Sub total 32,228,100", "metadata": {"headings": [{"headings_0": {"content": "250,000", "page": 23, "level": 2}}, {"headings_1": {"content": "= done", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "pat 18% 5,801,058", "metadata": {"headings": [{"headings_0": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}, {"headings_1": {"content": "250,000", "page": 23, "level": 2}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}, {"headings_1": {"content": "250,000", "page": 23, "level": 2}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "38,029,158", "metadata": {"headings": [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "A performance security of 10% of the contract price that was required as per GCC 52.1 \nHe stated that the remaining funds would be rolled over to FY 2024/25 to complete the project. \nThe Accounting Officer also indicated that the Lightening arrestor and water tank at Kitukiro p/s would be installed and connected before payment of retention money. \nThe Accounting Officer together with the project manager should devise strategies of completing the pending works. \nThe Accounting Officer should also consider enforcing clause GCC 60.1 of the special conditions of contract where the contractor pays 15% of the value of works not completed (5,704,374) to cater for additional costs of completing the works to enable another contractor complete the pending works. \nThe Accounting Officer should also ensure that the lightning arrestor and water tank at Kitukiro Primary school are connected. \n3.2 Micro Scale Irrigation  \nThe GoU is implementing the micro scale irrigation programme in District with the aim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. The program is funded by both the central government through UGIFT and farmers through co-funding. \nBuyende District received all the budgeted funds of UGX.196,550,000, (100%) to implement the following activities. \nSN Category Activity \ni Complementary services Training of farmers Setting up demo farms \nI designed audit procedures to assess whether the utilization of the programme was done in accordance with the grant guidelines. \nThe following were my observations; 3.2.1 Positive observations \ne [noted that the District received all the budgeted funds totalling UGX.196,550,000 all of which were spent on complementary activities since it was the first time for the entity to be enrolled on the program. \n3.3 Implementation Of Uganda Intergovernmental Fiscal Transfers (UGIFT)", "metadata": {"headings": [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}, [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}], [{"headings_0": {"content": "38,029,158", "page": 23, "level": 3}}, {"headings_1": {"content": "pat 18% 5,801,058", "page": 23, "level": 3}}]], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Program", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 25, "level": 2}}, {"headings_1": {"content": "38,029,158", "page": 23, "level": 3}}], "page": 25, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government service delivery across all decentralized service delivery. \nAs such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for Results aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nBuyende District received UGX.920,000,000, out of UGX.920,000,000 budgeted to the implement the programme. The following activities were undertaken;", "metadata": {"headings": [{"headings_0": {"content": "Program", "page": 25, "level": 2}}, {"headings_1": {"content": "38,029,158", "page": 23, "level": 3}}, [{"headings_0": {"content": "Program", "page": 25, "level": 2}}, {"headings_1": {"content": "38,029,158", "page": 23, "level": 3}}], [{"headings_0": {"content": "Program", "page": 25, "level": 2}}, {"headings_1": {"content": "38,029,158", "page": 23, "level": 3}}]], "page": 25, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SN Activity", "metadata": {"headings": [{"headings_0": {"content": "SN Activity", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 25, "level": 2}}], "page": 25, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Planned quantity quantity  \nActual q quanti [1 Upgrade of Bukungu H/C II to HCIII \\| 1  \n1 \nI designed audit procedures to determine whether UGIFT activities were implemented and monitored in accordance with applicable laws, regulations and Guidelines and observed the following; \n3.3.1 Positive observations \nI noted that the District received all the budgeted funds totalling UGX. 920,000,000 e \nall of which was spent during the year implying 100% funding and absorption.  \ne Acomparison of UGIFT activity implemented (Upgrade of Bukungu H/C II to HCIII) with the annual work plan and budget revealed that the activities were budgeted for. \nReviews revealed that the implemented output was a health centre up grade and e \nnot a rehabilitation and therefore did not require a letter of no objection.  \ne All the funds were allocated to the upgrade activities as per the MoH guidelines. \n333 Areas of improvement  \na) Budget allocation for monitoring and supervision  \nGuideline 4.1.1 of Health Sub Programme Grant, Budget and Implementation Guidelines for Local Governments, 2022-2023 requires 2.5% of the 60% budget allocation for upgrades, new constructions and rehabilitation to be used for monitoring and supervision of projects. \nA review of the budget allocations of monitoring and supervision of projects revealed that there were over budget allocations of 2.5% as shown in the table below; \nconstruction \nHealth", "metadata": {"headings": [{"headings_0": {"content": "SN Activity", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 25, "level": 2}}, [{"headings_0": {"content": "SN Activity", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 25, "level": 2}}], [{"headings_0": {"content": "SN Activity", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 25, "level": 2}}], [{"headings_0": {"content": "SN Activity", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 25, "level": 2}}], [{"headings_0": {"content": "SN Activity", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 25, "level": 2}}], [{"headings_0": {"content": "SN Activity", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 25, "level": 2}}], [{"headings_0": {"content": "SN Activity", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 25, "level": 2}}], [{"headings_0": {"content": "SN Activity", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 25, "level": 2}}], [{"headings_0": {"content": "SN Activity", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 25, "level": 2}}], [{"headings_0": {"content": "SN Activity", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 25, "level": 2}}], [{"headings_0": {"content": "SN Activity", "page": 25, "level": 3}}, {"headings_1": {"content": "Program", "page": 25, "level": 2}}]], "page": 25, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "including", "metadata": {"headings": [{"headings_0": {"content": "including", "page": 26, "level": 2}}, {"headings_1": {"content": "SN Activity", "page": 25, "level": 3}}], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 26, "level": 8}}, {"headings_1": {"content": "including", "page": 26, "level": 2}}], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Geotechnical", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 26, "level": 8}}, {"headings_1": {"content": "including", "page": 26, "level": 2}}], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Budget)", "metadata": {"headings": [{"headings_0": {"content": "Budget)", "page": 26, "level": 8}}, {"headings_1": {"content": "Development", "page": 26, "level": 8}}], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Investigation on the selected sites \nMaintenance of", "metadata": {"headings": [{"headings_0": {"content": "Budget)", "page": 26, "level": 8}}, {"headings_1": {"content": "Development", "page": 26, "level": 8}}, [{"headings_0": {"content": "Budget)", "page": 26, "level": 8}}, {"headings_1": {"content": "Development", "page": 26, "level": 8}}]], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "buildings", "metadata": {"headings": [{"headings_0": {"content": "buildings", "page": 26, "level": 8}}, {"headings_1": {"content": "Budget)", "page": 26, "level": 8}}], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Completion of unfinished \nstructures \nProvision of auxiliary structures \nfor support services \nTotal", "metadata": {"headings": [{"headings_0": {"content": "buildings", "page": 26, "level": 8}}, {"headings_1": {"content": "Budget)", "page": 26, "level": 8}}, [{"headings_0": {"content": "buildings", "page": 26, "level": 8}}, {"headings_1": {"content": "Budget)", "page": 26, "level": 8}}], [{"headings_0": {"content": "buildings", "page": 26, "level": 8}}, {"headings_1": {"content": "Budget)", "page": 26, "level": 8}}], [{"headings_0": {"content": "buildings", "page": 26, "level": 8}}, {"headings_1": {"content": "Budget)", "page": 26, "level": 8}}], [{"headings_0": {"content": "buildings", "page": 26, "level": 8}}, {"headings_1": {"content": "Budget)", "page": 26, "level": 8}}]], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "920,000,000", "metadata": {"headings": [{"headings_0": {"content": "920,000,000", "page": 26, "level": 3}}, {"headings_1": {"content": "buildings", "page": 26, "level": 8}}], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Over budget allocations negatively affect achievement of the intended health services in other areas. The Accounting Officer responded that all funds had been allocated towards the upgrade, however, verifications revealed that UGX.45,000,000 was allocated to monitoring which was more than 2.5% required. \nThe Accounting Officer should always ensure that budgeting is done within the planned", "metadata": {"headings": [{"headings_0": {"content": "920,000,000", "page": 26, "level": 3}}, {"headings_1": {"content": "buildings", "page": 26, "level": 8}}, [{"headings_0": {"content": "920,000,000", "page": 26, "level": 3}}, {"headings_1": {"content": "buildings", "page": 26, "level": 8}}]], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "thresholds.", "metadata": {"headings": [{"headings_0": {"content": "thresholds.", "page": 26, "level": 1}}, {"headings_1": {"content": "920,000,000", "page": 26, "level": 3}}], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 26, "level": 8}}, {"headings_1": {"content": "thresholds.", "page": 26, "level": 1}}], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "UGIFT Projects implemented on untitled Land  \nThe PS/ST in a letter dated 04'\" November 2020 notified accounting Officers that all Local Governments should ensure that land on which UGIFT projects are being implemented is formally owned by government. \nI observed that the District did not have a land title for the UGIFT project worth UGX.915,944,536 implemented as shown in the table below. \nProject  \nLand Location Land Contract Payments (UGX) size Amount (UGX)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 26, "level": 8}}, {"headings_1": {"content": "thresholds.", "page": 26, "level": 1}}, [{"headings_0": {"content": "b)", "page": 26, "level": 8}}, {"headings_1": {"content": "thresholds.", "page": 26, "level": 1}}], [{"headings_0": {"content": "b)", "page": 26, "level": 8}}, {"headings_1": {"content": "thresholds.", "page": 26, "level": 1}}]], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "(acres)", "metadata": {"headings": [{"headings_0": {"content": "(acres)", "page": 26, "level": 3}}, {"headings_1": {"content": "b)", "page": 26, "level": 8}}], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Upgrade Bukungu \\| Bukungu \u201c2and% \\|  \nof Kidera 915,944,536 \n\\|", "metadata": {"headings": [{"headings_0": {"content": "(acres)", "page": 26, "level": 3}}, {"headings_1": {"content": "b)", "page": 26, "level": 8}}, [{"headings_0": {"content": "(acres)", "page": 26, "level": 3}}, {"headings_1": {"content": "b)", "page": 26, "level": 8}}]], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "920,000,000\u00b0", "metadata": {"headings": [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "H/C II to HCIII in Buyende Council  \nDistrict Under Lot 8  \n\\| 915,944,536 920,000,000 \nThere is a risk of loss of funds invested in the infrastructure in case land disputes arise. In addition, the intended health service delivery will not be achieved. \nThe Accounting Officer explained that the District had secured a land agreement from \nyear and during implementation, efforts shall be made to achieve the agreed objectives or targets, as per the program of the council. \nThe District awarded a contract to M/S VISVAR INVESTMENTS LTD for Upgrade of Kidera Bukungu H/C II to HCIII in Buyende District under Lot 8 at a contract price of UGX. 915,944,536. The start and end dates were 10\" February,2023 and 10/10/2023 respectively. This implied that the construction was behind schedule by two months. \nA review of contract documentation revealed that this UGIFT project received funding of UGX.920,000,000 during the financial year and was partially implemented.  \nThe progress of works as at 315/October/2023 was at 85%. Total payments of UGX.862,249,876 (94%) had been made to the contractor including the advance payment and interim payment certificates 1 and 2. \nI carried out physical inspections on 7/12/2023 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. \nProgram Activity Amount \\| Pictorial evidence  \nSummary of me details spent findings \nHUMAN Upgrade of 915,944,  \nWorks were ongoing CAPITAL Kidera 536 \nFIT at the site and at DEVELOP Bukungu H/C  \n85% progress as per MENT II to HCII in  \nthe progress report. ceo  \nBuyende  \nDistrict under  \nConstruction works Lot 8  \nwere still on going at the maternity ward, staff house, placenta pit, medical waste pit and 4-stance lined ~~ \\| VIP latrine. \nThe maternity \\| ward had pending works including; wiring  \nand  \n\\| connection of electricity, floor grinding, installation \\|  \nof terrazzo and gypsum board on the roof, painting, fixing of glasses on outside doors and windows, fixing of inside doors. \n==) Only one tank had been to the \nen) painting and", "metadata": {"headings": [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}, [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}], [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}], [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}], [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}], [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}], [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}], [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}], [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}], [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}], [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}], [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}], [{"headings_0": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, {"headings_1": {"content": "(acres)", "page": 26, "level": 3}}]], "page": 26, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "SERIE BE: A", "metadata": {"headings": [{"headings_0": {"content": "SERIE BE: A", "page": 28, "level": 3}}, {"headings_1": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}], "page": 28, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "covering of the See  \nBT expection chamber. i \nThe placenta pit was pending painting and fixing of a door. \nWalk ways had not BE RAS  \niA ret Ne \\|  \nChildren\u2019s ward \nyet been formed. \nThe facility was not yet complete and therefore not in use. \nAs a result, intended health service delivery had not yet been realised. The Accounting Officer did not provide the cause for the delay. \nThe Accounting Officer should engage the contractor and obtain written agreement/commitment on expediting the completion of works.", "metadata": {"headings": [{"headings_0": {"content": "SERIE BE: A", "page": 28, "level": 3}}, {"headings_1": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}, [{"headings_0": {"content": "SERIE BE: A", "page": 28, "level": 3}}, {"headings_1": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}], [{"headings_0": {"content": "SERIE BE: A", "page": 28, "level": 3}}, {"headings_1": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}], [{"headings_0": {"content": "SERIE BE: A", "page": 28, "level": 3}}, {"headings_1": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}], [{"headings_0": {"content": "SERIE BE: A", "page": 28, "level": 3}}, {"headings_1": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}], [{"headings_0": {"content": "SERIE BE: A", "page": 28, "level": 3}}, {"headings_1": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}], [{"headings_0": {"content": "SERIE BE: A", "page": 28, "level": 3}}, {"headings_1": {"content": "920,000,000\u00b0", "page": 26, "level": 1}}]], "page": 28, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "SERIE BE: A", "page": 28, "level": 3}}], "page": 28, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Monitoring and evaluation of the UGIFT project (current year 2022/23) Instruction 4.31.1 of the Treasury Instructions, 2018 states that Projects shall be monitored to assess progress relative to the implementation plan. Furthermore, Regulation 7(b) of the Local Government Finance and Accounting Regulations, 2007 requires the executive committee of a council monitor the implementation of the council's programs and projects. \nAudit noted that status progress reports were on file for the Upgrade of Kidera Bukungu HCII to HCIII, however, respective measurement sheets were not attached. \nThis may lead to reporting of false progress of activities causing financial loss to government. The Accounting Officer did not provide a cause for the anomaly. \nThe Accounting Officer should ensure that the project managers attach the measurement sheets of work done to inform the conclusions in the progress reports. \n3.4 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG) The 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 \n[SN Category Activity Planned \\| Actual quantity", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "SERIE BE: A", "page": 28, "level": 3}}, [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "SERIE BE: A", "page": 28, "level": 3}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "SERIE BE: A", "page": 28, "level": 3}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "SERIE BE: A", "page": 28, "level": 3}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "SERIE BE: A", "page": 28, "level": 3}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "SERIE BE: A", "page": 28, "level": 3}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "SERIE BE: A", "page": 28, "level": 3}}], [{"headings_0": {"content": "d)", "page": 28, "level": 2}}, {"headings_1": {"content": "SERIE BE: A", "page": 28, "level": 3}}]], "page": 28, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 29, "level": 2}}, {"headings_1": {"content": "d)", "page": 28, "level": 2}}], "page": 29, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "1 Rural Water and Construction of boreholes  \n18 \u00c4 18 Sanitation Sub- Rehabilitation of boreholes  \nGrant (traditional Construction of VIP latrine \\| 1 \\| 1", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 29, "level": 2}}, {"headings_1": {"content": "d)", "page": 28, "level": 2}}], "page": 29, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 29, "level": 6}}, {"headings_1": {"content": "quantity", "page": 29, "level": 2}}], "page": 29, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Piped Water Sub- Construction of piped water 1  \n1 Grant (UgIFT scheme (phased)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 29, "level": 6}}, {"headings_1": {"content": "quantity", "page": 29, "level": 2}}], "page": 29, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "component)", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 29, "level": 6}}, {"headings_1": {"content": "component)", "page": 29, "level": 6}}], "page": 29, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "component)", "page": 29, "level": 6}}, {"headings_1": {"content": "component)", "page": 29, "level": 6}}], "page": 29, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 29, "level": 6}}, {"headings_1": {"content": "component)", "page": 29, "level": 6}}], "page": 29, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The following were my observations; \n3.4.1 Positive observations \n\u00b0 I noted that the District received all the UGX.840,735,861(100%) that was budgeted. Out of which UGX.528,899,287 (62%) was spent on Rural Water and Sanitation Sub-Grant (traditional component) while UGX.311,836,574 (38%) on Piped Water Sub-Grant (UgIFT component).  \nOut of the total program receipts of UGX.840,735,861, UGX.840,359,059 was spent by the entity representing a utilization level of 100%. There was regular allocation of program expenditure by category.  \nAll the proposed investments were derived from the approved LG development", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 29, "level": 6}}, {"headings_1": {"content": "component)", "page": 29, "level": 6}}, [{"headings_0": {"content": "guidelines.", "page": 29, "level": 6}}, {"headings_1": {"content": "component)", "page": 29, "level": 6}}], [{"headings_0": {"content": "guidelines.", "page": 29, "level": 6}}, {"headings_1": {"content": "component)", "page": 29, "level": 6}}]], "page": 29, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "plan.", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 29, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 6}}], "page": 29, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "All the projects in the approved work plan were in the indicative list of capital", "metadata": {"headings": [{"headings_0": {"content": "plan.", "page": 29, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 29, "level": 6}}], "page": 29, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "investments.", "metadata": {"headings": [{"headings_0": {"content": "investments.", "page": 29, "level": 1}}, {"headings_1": {"content": "plan.", "page": 29, "level": 2}}], "page": 29, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Desk appraisals were undertaken prior to commencement of the construction of the water facilities. \nAll departmental procurements were derived from the approved procurement plan. There was an advertisement for bid opportunities placed in new vision on Oist day of sept 2022. \u2018A bid notice under open bidding procurement notice No.2 FY 2022/23 BUYE 830/WRKS/22/23/00001\u2019  \nExamination of the dates of departmental submission sheets confirmed that the head PDU last received the departmental Procurement plans on 9/03/22 submission of procurement plans to PDU.  \nAll the 19 (100%) projects had their designs approved by the Ministry of Water and Environment. \nAll expenditures were accounted for at the close of the financial year and there were sufficient supporting documentation to confirm occurrence such as payment certificates, payment sheets, receipts and reports. \ne Examination of the approved BOQ issued by the supplier (MSR Technologies) and physical inspection revealed that there was supply and installation of AISI 304 U2 stainless steel pipes. \n3.4.2 Areas of improvement", "metadata": {"headings": [{"headings_0": {"content": "investments.", "page": 29, "level": 1}}, {"headings_1": {"content": "plan.", "page": 29, "level": 2}}, [{"headings_0": {"content": "investments.", "page": 29, "level": 1}}, {"headings_1": {"content": "plan.", "page": 29, "level": 2}}], [{"headings_0": {"content": "investments.", "page": 29, "level": 1}}, {"headings_1": {"content": "plan.", "page": 29, "level": 2}}], [{"headings_0": {"content": "investments.", "page": 29, "level": 1}}, {"headings_1": {"content": "plan.", "page": 29, "level": 2}}], [{"headings_0": {"content": "investments.", "page": 29, "level": 1}}, {"headings_1": {"content": "plan.", "page": 29, "level": 2}}]], "page": 29, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 30, "level": 2}}, {"headings_1": {"content": "investments.", "page": 29, "level": 1}}], "page": 30, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Fairness in the distribution of projects  \nParagraph. 5.1 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FYR.2022/2023, April 2022 provides that, during the allocation of the water grant, LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates. \nIn a comparison of each sub-county\u2019s need (basing on its water coverage) against the allocation of water grant it received of UGX.509,222,363, I noted the following; \na) The sub-county (Buyende) that got the most allocation was number 6 out of 10 in the ranking based on need.  \nb) The sub-county (Irundu) that got the least allocation was number 10 out of 10 in the ranking based on need.  \nc) The deprived sub-county (Gumpi) was number 2 out of 10 in the ranking based on allocation received, and  \nd) The least needy sub-county was number 10 out of 10 in the ranking based on allocation received. \nAllocation of funds to sub counties that have better water coverage leads to inequitable service delivery. The Accounting Officer is yet to respond. \nThe Accounting Officer should always ensure equitable distribution of projects.", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 30, "level": 2}}, {"headings_1": {"content": "investments.", "page": 29, "level": 1}}, [{"headings_0": {"content": "a)", "page": 30, "level": 2}}, {"headings_1": {"content": "investments.", "page": 29, "level": 1}}], [{"headings_0": {"content": "a)", "page": 30, "level": 2}}, {"headings_1": {"content": "investments.", "page": 29, "level": 1}}], [{"headings_0": {"content": "a)", "page": 30, "level": 2}}, {"headings_1": {"content": "investments.", "page": 29, "level": 1}}], [{"headings_0": {"content": "a)", "page": 30, "level": 2}}, {"headings_1": {"content": "investments.", "page": 29, "level": 1}}]], "page": 30, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "b)", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 30, "level": 2}}, {"headings_1": {"content": "a)", "page": 30, "level": 2}}], "page": 30, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Special Consideration of Seed Schools and Health Centres  \nSec 5.2 of of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY.2022/2023, April 2022 requires all DLGs to provide water to the seed schools that are being constructed, the health centres that are being upgraded, and the surrounding communities. This is as a result of the additional financing from UGIFT. \nI noted that the ongoing UGFIT project (Health centre upgrade) had not been provided with a water source that was accessible by the local community. Refer to the table below. \nUGIFT Project Water Community (name) Audit Conclusion source place and accessibility to \nThis was attributed to the fact that the health centre was located in a Town Council (Bukungu Town Council) and therefore eligible to get piped water. The Accounting Officer also responded that the health centre construction site had piped water. \nThe Accounting Officer should prioritise the allocation and construction of piped water for the ongoing UGFIT project as per the guidelines. \nc) Partial\\_implementation of a planned and approved water system construction \nParagraph 5.4 of the Grant Guidelines (2022/2023) requires LGs to conduct desk and field appraisals prior to commencement of construction of WSS facilities (November of each Financial Year). \nThe desk appraisal is intended to determine whether the proposed investments were derived from the approved LG Development Plan and included in the AWP and budget of the LG, are eligible for funding as per the sector guidelines, have been checked for financial feasibility that is, checking the cost of the proposed investments against the Water grants available to the LG in the financial year and that project profiles for the proposed investments with costing have been developed as per the LG planning", "metadata": {"headings": [{"headings_0": {"content": "b)", "page": 30, "level": 2}}, {"headings_1": {"content": "a)", "page": 30, "level": 2}}, [{"headings_0": {"content": "b)", "page": 30, "level": 2}}, {"headings_1": {"content": "a)", "page": 30, "level": 2}}], [{"headings_0": {"content": "b)", "page": 30, "level": 2}}, {"headings_1": {"content": "a)", "page": 30, "level": 2}}], [{"headings_0": {"content": "b)", "page": 30, "level": 2}}, {"headings_1": {"content": "a)", "page": 30, "level": 2}}], [{"headings_0": {"content": "b)", "page": 30, "level": 2}}, {"headings_1": {"content": "a)", "page": 30, "level": 2}}], [{"headings_0": {"content": "b)", "page": 30, "level": 2}}, {"headings_1": {"content": "a)", "page": 30, "level": 2}}], [{"headings_0": {"content": "b)", "page": 30, "level": 2}}, {"headings_1": {"content": "a)", "page": 30, "level": 2}}], [{"headings_0": {"content": "b)", "page": 30, "level": 2}}, {"headings_1": {"content": "a)", "page": 30, "level": 2}}]], "page": 30, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 31, "level": 2}}, {"headings_1": {"content": "b)", "page": 30, "level": 2}}], "page": 31, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "T analysed the budget performance on PBS data and noted that the budgeted amount for piped water (UGIFT) was UGX.311,836,574 and the actual total release was UGX.311,836,574 implying 100% release of budgeted funds. \nI reviewed the entity's work plan which was approved on the 15/Aug/2022 by the Accounting Officer and noted that there was a planned construction on 1(one) piped water supply system (borehole pumped) worth UGX.331,211,739 funded by UGIFT in the year under review. However, at the time of audit the activity had been partially implemented. This was attributed to the phased nature of the project implementation. \nThe Accounting officer should prioritise ascertainment of the value of remaining works to completion and ensure that these are budgeted for in the subsequent financial year enable timely service delivery. \nFixed assets management  \nd) Maintenance of the asset register  \nSection 4.1.8 of the Grant Guidelines (2022/2023) requires that LGs to maintain updated assets register covering details on water infrastructure as per the format prescribed in the Accounting Manual. \nAs a result, UGX.479,793,942 was invested in assets that were not documented. This affects the tracking of the value of the existing District water investments and the functionality of water sources. \nThe Accounting Officer responded that the IFMS District assets register had been updated, however, the excel template in which the register was issued by Accountant General had no sheet provided to capture the water sources acquired like boreholes and piped water points acquired. \nThe Accounting Officer should engage the Office of the Accountant General to offer technical support to the responsible staff in updating the excel format. \nMonitoring", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 31, "level": 2}}, {"headings_1": {"content": "b)", "page": 30, "level": 2}}, [{"headings_0": {"content": "guidelines.", "page": 31, "level": 2}}, {"headings_1": {"content": "b)", "page": 30, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 31, "level": 2}}, {"headings_1": {"content": "b)", "page": 30, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 31, "level": 2}}, {"headings_1": {"content": "b)", "page": 30, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 31, "level": 2}}, {"headings_1": {"content": "b)", "page": 30, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 31, "level": 2}}, {"headings_1": {"content": "b)", "page": 30, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 31, "level": 2}}, {"headings_1": {"content": "b)", "page": 30, "level": 2}}], [{"headings_0": {"content": "guidelines.", "page": 31, "level": 2}}, {"headings_1": {"content": "b)", "page": 30, "level": 2}}]], "page": 31, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e)", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}], "page": 32, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Preparation and submission of quarterly reports  \nSection 8.0 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY.2022/2023, April 2022 states that; Local government are required to prepare quarterly reports in the format provided by MWE to the DLGs. The report should be submitted to MWE on the 10th Day of the first month of the preceding quarter. The deadline for submission of Quarter one report is 10th October, Quarter 2: 10th January, Quarter 3: 10th April and 10th July for Quarter four. \nf) Submission of quarterly reports  \nI noted that the entity submitted performance reports for all of the 4 quarters after the deadlines given for submission of the reports as shown in the table below; \nDetails Deadline for Actual date of Comment submission  \nsubmission \n2 Quarter Two 10 January, 2023 20/01/2023  \nLate submission 3 Quarter Three 10\" April, 2023 28/04/2023 \u201aLac Submission 4 Quarter Four 10\" July, 2023 26/07/2023 Late Submission \nDelayed preparation and submission of quarterly reports causes delays in taking corrective measures hence negatively affecting implementation timeliness and quality. \nThe Accounting Officer acknowledged the anomaly; however, he did not indicate the cause of late submission. \nThe Accounting Officer should ensure that responsible persons prepare and submit the reports timely. \nmonitoring plans filed at the time of audit and therefore I could not conclude on the matter. \nThe Accounting Officer acknowledged the anomaly, however, he did not indicate the cause of non-preparation of monitoring plans. \nThe Accounting Officer should ensure that the responsible persons prepare monitoring plans and submit them for approval before the beginning of each financial year. \nUtilisation and functionality of projects  \nh) Functionality of projects  \nExisting water facilities  \nI reviewed the departmental Asset register and noted that 9 out of 478 water facilities were not functioning as shown in the table below: \nSN. Type of Sub Village Population Date Status water County served an constructed (Functional,", "metadata": {"headings": [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}, [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}], [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}], [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}], [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}], [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}], [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}], [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}], [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}], [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}], [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}], [{"headings_0": {"content": "e)", "page": 32, "level": 2}}, {"headings_1": {"content": "guidelines.", "page": 31, "level": 2}}]], "page": 32, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "facility", "metadata": {"headings": [{"headings_0": {"content": "facility", "page": 33, "level": 3}}, {"headings_1": {"content": "e)", "page": 32, "level": 2}}], "page": 33, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Non-functional)", "metadata": {"headings": [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], "page": 33, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], "page": 33, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Borehole Nakabira Bumyuuka 24942 Not provided Not functional west", "metadata": {"headings": [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], "page": 33, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "ward", "metadata": {"headings": [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], "page": 33, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Borehole Wesunire Wesunire = provided Not provided Not functional mission", "metadata": {"headings": [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], "page": 33, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "3. Borehole wesunire Idhala Not provided Not provided Not functional", "metadata": {"headings": [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], "page": 33, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "ololNfolula Borehole Ikaanda Kaambo TC\\_\\| Not provided Not re Not functional Eee north Borehole Nakaseka Nakaseka Not provided Not provided Not functional Borehole Malima kalanga Not provided Not provided Not functional Borehole Buyanja Zone B Not provided Not provided Not functional Borehole Kidera Kisaikye Not provided Not provided Not functional Borehole \\| Kidera Mirengeizo Not provided Not provided Not functional Partially/non-functional projects leads to loss of funds and derail the overall objective of ensuring access to safe and clean water for all. The Accounting Officer explained that management was going to ensure these water sources are repaired. The Accounting Officer should prioritise rehabilitation of these water sources in the subsequent financial year. Minimum Quality Standards Lack of water quality test kits . Paragraph. 4.1.4 (ii) of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY. 2022/2023, Existence and functionality of water user committees . Sec 4.1.1 of the Grant Guidelines (2022/2023) lists training of water user committees as one of the eligible activities to be implemented. I carried out physical inspections on a sample of six (06) implemented projects on 07/12/23. Interviews on site revealed that only 4 out 6 (66.7%) of the installations had functional water user committees to ensure local ownership and long term usage of the facilities. This is shown in the table below and further detailed in appendix 21. Water Actual Number Number of Sites with Water Projects/ facilities Expenditure of Sites Sites Visited User Committees 1 Construction of 469,317,860 i boreholes 2 Construction of 327,834,486 N/A piped water Without functional water user committees, the installed facilities are likely to end up vandalised and unclean hence frustrating the overall objective of ensuring access to safe and clean water for all. The Accounting Officer explained that the work of water user committees was voluntary and yet people were not motivated to continue with such responsibility under the harsh intimidation and abuses from the water users. The Accounting Officer should always ensure that the user villages and communities are sensitized about the importance of the water user committees so as to encourage volunteers to come up to take on the tasks. 3.5 Transitional Road Rehabilitation Grant (URF) The 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", "metadata": {"headings": [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}, [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}], [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}, {"headings_1": {"content": "facility", "page": 33, "level": 3}}]], "page": 33, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "| S Roadname | Scope of works Plann Planned", "metadata": {"headings": [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], "page": 35, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- \u201cActual \\| Actual spent", "metadata": {"headings": [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], "page": 35, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \nPlanned \\| Implem \n\\} (preliminaries, ed procureme length amount \n\u201a entatio N  \n\\| worked n \\| bush clearing and lengt nt method  \nperiod drainage works) \u201ahin on  \n\\|  \nKM  \n\\|  \n:  \nMpunde- Routine mechanised 19 Force 19 44,394,529 53,710,000 Q2 &Q3 1  \n\\|  \nNgole \\| maintenance account  \n\\_Landing site  \niz 25 Force 25 79,275,945 56,465,180 Q4 2 Nakabira- Routine mechanised  \n\\| Bugaya- maintenance. \\| account  \n\\| \nNdalike \nSensitization  \nmeeting, bush  \nclearing, unblocking  \nexisting culvert lines  \n(8), excavation of  \noffshoots, procure  \n\\|  \nand install 3  \nconcrete culverts of  \n\\|  \n600mm diameter, \\|  \nunblocking existing  \n\\|  \nculverts, backfilling  \nand compaction,  \nheadwall  \nconstruction at \\| \\| 0+000 including  \nstone pitching,  \n\\|  \ngravelling.  \n3 Kidera- Routine mechanised 8.5 Force  \n\\|  \nKisaikye \nmaintenance. \naccount \nSensitization \nmeeting, \nbush \nclearing, unblocking \\| existing culvert lines (4), excavation of offshoots, procure and install 22 concrete culverts of 600mm diameter, unblocking existing culverts, backfilling and compaction. 2 \n8.5 26,953,821 23,621,000 Q4 \n\\| bill boards  \nKigingi- Routine mechanised 6 \nForce 6\\| 19,026,230 16,477,000 Q4 \\|  \n4 \n\\| \n\\|  \nKasongoire maintenance. , \naccount \\| \\| Sensitization  \n\\|  \nmeeting, \nbush \nclearing, unblocking  \nexisting culvert lines, \\|  \n\\| of \\| excavation  \noffshoots, procure \\| and install 6 concrete  \n\\| culverts of 600mm \\|  \ndiameter, unblocking \\| existing culverts, \\| backfilling and  \n\\|  \n\\| \n6 Mango- Routine mechanised 16 Force Wesunire maintenance. account \nSensitization \nmeeting, \nbush \nclearing, unblocking \\|  \nexisting culvert lines, excavation \nof, offshoots, procure \\| \\|  \nand install 48 \\|  \nconcrete culverts of \\| \\| \n\\| 600mm diameter, \\| \\| \\| unblocking existing \\| \n16 50,736,605 \\| 36,724,000 Q4 \n\\|  \n\\|  \nculverts, backfilling \\| \\| \\| \\| \\| Land compaction \\\\\\_ \\|\\_ \\| \\_\\_\\_ 7 Routine  \n198.6 Force 74 36,720,000 \\| 7,111,000 \\|  \n\\|  \n\\|  \nmanual  \naccount  \n\\|  \nmaintenance  \n\\| \nof 18 un! \npaved roads Hu Mt  \ni  \nJ  \n8 \\| Bottle neck  \n\\| 22,874,000 \\| 22,571,500 \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}, [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}], [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}, {"headings_1": {"content": "Non-functional)", "page": 33, "level": 1}}]], "page": 35, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "_fepairs", "metadata": {"headings": [{"headings_0": {"content": "_fepairs", "page": 36, "level": 3}}, {"headings_1": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}], "page": 36, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "eee", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 36, "level": 8}}, {"headings_1": {"content": "_fepairs", "page": 36, "level": 3}}], "page": 36, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\_ 10 Admin costs \n34,225,000 \\_\\_29,189,400 rm ri \\| Mechanical  \n\\| \n\\| 50,000,000 = 52,948,428 \\|", "metadata": {"headings": [{"headings_0": {"content": "eee", "page": 36, "level": 8}}, {"headings_1": {"content": "_fepairs", "page": 36, "level": 3}}, [{"headings_0": {"content": "eee", "page": 36, "level": 8}}, {"headings_1": {"content": "_fepairs", "page": 36, "level": 3}}], [{"headings_0": {"content": "eee", "page": 36, "level": 8}}, {"headings_1": {"content": "_fepairs", "page": 36, "level": 3}}]], "page": 36, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "imprest", "metadata": {"headings": [{"headings_0": {"content": "imprest", "page": 36, "level": 8}}, {"headings_1": {"content": "eee", "page": 36, "level": 8}}], "page": 36, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "\\| Fa \\| \\_\\_ \\_ .  \nEmergency Actual work done 8 Force  \n104,585,000 40,000,000 funds \\| was machine bush  \naccount  \nreceived on \\| clearing, road  \n6th June \\| formation,  \n2023 to work \\| installation of  \non Kidera culverts and offshoot  \n\\|  \nfactory  \nexcavation  \n\\| \njunction to  \nkidera  \nmarket road  \n\\| 8.0km. \n\\| Iringa  \n\\| \nkiwaaba \\| \njunction-  \nKidera  \nmarket road \\| \\| \\|  \n\u201aTotal L. \n\\_\\_.\\|. 541,725,000 \\| 410,580,508 \\_ un \nI developed procedures to establish whether the Transitional Road Rehabilitation Grant activities were implemented in accordance with the Grant Guidelines and I noted the", "metadata": {"headings": [{"headings_0": {"content": "imprest", "page": 36, "level": 8}}, {"headings_1": {"content": "eee", "page": 36, "level": 8}}, [{"headings_0": {"content": "imprest", "page": 36, "level": 8}}, {"headings_1": {"content": "eee", "page": 36, "level": 8}}], [{"headings_0": {"content": "imprest", "page": 36, "level": 8}}, {"headings_1": {"content": "eee", "page": 36, "level": 8}}], [{"headings_0": {"content": "imprest", "page": 36, "level": 8}}, {"headings_1": {"content": "eee", "page": 36, "level": 8}}], [{"headings_0": {"content": "imprest", "page": 36, "level": 8}}, {"headings_1": {"content": "eee", "page": 36, "level": 8}}], [{"headings_0": {"content": "imprest", "page": 36, "level": 8}}, {"headings_1": {"content": "eee", "page": 36, "level": 8}}], [{"headings_0": {"content": "imprest", "page": 36, "level": 8}}, {"headings_1": {"content": "eee", "page": 36, "level": 8}}]], "page": 36, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}], "page": 36, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "The District spent funds on road works including; routine mechanized and periodic maintenance which involved Sensitization meetings, bush clearing, excavation of offshoots, procurement and installation of concrete culverts of 600mm diameter, unblocking existing culverts, backfilling and compaction on 7 roads using force account mechanism. \nSN. Name of project Observation", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}, [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}]], "page": 36, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Project Name: Kyabazinga Road.  \nProject status  \ne Project complete and in use Planned road length: 23km  \nRoad length  \nPlanned scope:  \nRoutine mechanised maintenance.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}], "page": 37, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "e Actual length achieved 23km as planned. \nSensitization meeting, bush clearing, Culvert installation  \nunblocking existing culvert lines (8), e I noted that 31 culverts were installed excavation of offshoots, procure and install  \nforming five culvert lines.  \n24 concrete culverts of 600mm diameter,  \nunblocking existing culverts, backfilling and  \ncompaction, gravelling.  \nBill boards  \ne I noted that the beginning and end of the Planned cost:  \nroad was not marked with billboards UGX. 72,933,870  \nshowing the nature of road works and period of implementation.  \nActual Cost:  \nUGX. 71,763,000 \nImplementation period: Quarter 3 and 4 \n", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}, [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}], [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}], [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}]], "page": 37, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Project Name: Nakabira-Bugaya-Ndalike Project  \ne Project complete and in use Planned road length: 25km  \nlength Planned scope:  \nRoutine mechanised maintenance.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}], "page": 37, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "e Actual length achieved 25km, as planned. \nSensitization meeting, bush clearing, Culvert installation  \nunblocking existing culvert lines (8), e I noted that 45 culverts were installed excavation of offshoots, procure and install  \nforming six culvert lines.  \n43 concrete culverts of 600mm diameter,  \nunblocking existing culverts, backfilling and Head wall construction  \ncompaction, headwall construction at 0+000 e Headwalls were constructed at the start including stone pitching, gravelling. \nPlanned cost: UGX. 79,275,945 \nActual Cost: UGX. 56,465,180", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}, [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}], [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}], [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, {"headings_1": {"content": "imprest", "page": 36, "level": 8}}]], "page": 37, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Implementation", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], "page": 37, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "= z Quarter 4 \u2014 of the road in Nakabira where 13 culverts were installed. Stone pitching e Stone pitching was done. Bill boards \u00a9 T noted that the beginning and end of the road was not marked with billboards showing the nature of road works and period of implementation. Project Name: Mpunde-Ngole Landing site Project status e Project complete and in use Planned road length: 19km Road length Planned scope: Routine mechanised maintenance. e Actual length achieved 19km, as planned. Sensitization meeting, bush clearing, Culvert installation unblocking existing culvert lines (8), and e I noted that 24 culverts were installed excavation of offshoots, procure and install forming four culvert lines. concrete culverts of 600mm diameter, unblocking existing culverts, backfilling and Bill boards compaction. e I noted that the beginning and end of the road was not marked with billboards Planned cost: showing the nature of road works and UGX.44,394,529 period of implementation. Actual Cost: UGX.53,710,000 Implementation period: Quarter 2 and 3 The Accounting Officer attributed the variances in the anticipated rains which necessitated varying of the work plan in regard to culvert installation. The Accounting Officer also stated that the billboards had been erected accordingly; however, there was no evidence to support the response. The Accounting Officer should always ensure that constructed roads are clearly marked for proper accountability. Other Information The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have preparation of financial statements that are free from material misstatement whether due to fraud or error. In preparing the financial statements, the Accounting Officer", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}]], "page": 37, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Auditor's Responsibility for the Audit of Financial Statements  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAls will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAI's, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}]], "page": 39, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the DLG\u2019s internal control. e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. e Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the DLG\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the DLG to fail to deliver its mandate. e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}]], "page": 39, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4.1.1 Positive Observations All the 73 PDM SACCOs were funded with 100,000,000 each leaving none un funded. The approved budget allocation for PDM administrative costs for the FY 2022/23 was UGX.73,041,344, all of which was received, leading to 100% funding. I noted that MoFPED maintained a parish database of 73 as a basis for funding PDM SACCOs for Buyende District. The list of gazetted administrative units as at June 2022 from the MoLG revealed that there were 73 parishes. The HLG Core Implementation team was fully constituted as per the guideline. The District prepared quarterly performance reports as evidence of functionality. There was evidence of; Mobilization and sensitization of the various stakeholders at all levels including communities, Support for the continuous formation of PDM enterprise groups, Training of the PDM enterprise groups and SACCOs, and Continuous data collection at household and community levels. 73 PDM SACCOs operated with a fully constituted Board. The members of the board filled in expression of interest forms prior to being elected board members. The training of trainers (Core Implementation team) was carried out, training of local experts was carried out and the training was attended by other cadres other than Parish Chief, CDOs, Commercial Officers, and Extension officers. The HLG core implementation team trained households and enterprise group leaders in 73 parishes on household visioning and enterprise analysis. 73 SACCOs were registered under the Cooperative Societies Act. 1,505 Enterprise groups in 73 PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). 73 SACCOs had updated PDM member registers. UGX.7,300,000,000 was transferred to 73 SACCOs with evidence of submission of attestation form to the Secretariat. 73 parishes carried out wealth ranking during identification of subsistence households. 14 beneficiaries in 7 Parishes who accessed loans before 5th June 2023 were selected through the PDMIS. All beneficiaries in 7 Parishes who accessed loans after 5th June 2023 had been vetted by a village meeting convened by the enterprise groups. 14 beneficiaries in 7 parishes accessed loans from enterprise groups where they were members. I noted that 14 beneficiaries received 4.1.2 Areas of Improvement a) Alignment of District Budgets to the PDM Paragraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all MDALGs, to align their plans, interventions and budgets to the implementation of the", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}, [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, {"headings_1": {"content": "following;", "page": 36, "level": 2}}]], "page": 41, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "|2 | May", "metadata": {"headings": [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], "page": 42, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "0 \\| \nThe Accounting Officer should bring the matter to the attention of MoFPED. The PSST should release funds in accordance with the appropriation. \nc) Disbursement of Parish Revolving Fund (PRF) to the Households  \nParagraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on-lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish. \nI noted that 10 PDM SACCOs had disbursed UGX.217,000,000 (20%) out of the e  \nPRF received of UGX.1,071,059,090 leaving UGX.850,652,780 undisbursed. Details are in appendix 4. \nFurthermore, comparison of the respective PDM SACCO bank statements with the disbursement schedules revealed that 66 PDM SACCOs had their PRF funds intact on their bank accounts by the end of the financial year \nWhile seven (7) PDM SACCOs had distributed only UGX.217,000,000 to their beneficiaries and the balance was on the bank account as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}, [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}]], "page": 42, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Table showing utilization of PRF Funds by the SACCOs Utilization of PRF Funds Opening Total Closing Total Total Total Diver Account Receipts Account payment Disbursemen bank sion/ balance (Credits) Balance s ts (Loans) charg Varia es nce Ss Vote Parish Name of (A) (B) (\u00a9) (D)=(A+ \\|(E) (F) (G)=( N Name Name SACCO B-C) D-E- F) 1 Buyen Buyumb Buyumba 7,105,909 100,000,0 100,105,9 7,003,332 7,000,000 3,332 de a Kagulu PDM 00 09 DLG Sacco 2 Buyen Irundu Irundu 7,105,909 100,000,0 100,108,2 7,002,332 7,000,000 2,332 - de Irundu PDM 00 41 DLG Sacco 3 Buyen Itamia Itamia 7,105,909 100,000,0 94,105,90 13,646,64 13,000,000 646,64 - de Kidera PDM \\| 00 9 7 a DLG Sacco 4 Buyen Kakooge Kakooge 7,105,909 100,000,0 50,181,52 56,924,38 56,000,000 924,38 de Buyende 00 6 3 3 DLG \\| PDM Sacco 5 Bayan Kanak kanaku 7,105,909 100,000,0 56,277,17 50,828,73 50,000,000 828,73 de Irundu PDM 00 4 5 5 DLG Sacco 6 Buyen Makanga Makanga 7,105,909 100,000,0 78,335,87 28,770,03 28,000,000 770,03 - de Buyende 00 1 8 8 DLG PDM Sacco involved, however, disbursement was later expressly done up to 99.5% of the PFR to 7,861 Households. The Accounting Officer further explained that the remaining 0.5% not disbursed was attributed to errors made by the bank and individual beneficiaries which errors were being addressed at bank level to ensure that the District achieves the 100% disbursement level. The Accounting Officer should closely follow up the matter to ensure that all funds are disbursed to the intended beneficiaries. d) Review of Governance Structures Paragraph 21 of PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM User handbook for PRF under Pillar 3, version 22nd October; Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022; Section 18 of the Cooperatives Societies Act 2020; and Paragraph 91 of the Parish Development Model, Guide 2 require that; The LG Accounting Officers (AO) as Chairperson, the District Production Officer e (DPO), District Commercial Officer (DCO), District Planner and District Community Development Officer (DCDO) shall constitute the HLG Core Implementation Team. The PDC to oversee and coordinate the development activities within the Parish, e mobilize the community, identify development priorities, monitor resource utilization and hold quarterly meetings. APDM", "metadata": {"headings": [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}, [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}]], "page": 43, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sub Counties for incorporation in the L  \n\\| District Budget and \\| Work Plan.  \nGeneral Meetings \u00ab 73 SACCOs held a general meeting.  \nThe Accounting Officer by PDM SACCOs eIn 73 SACCOs, a leadership vetting responded that the PDM committee was elected and inaugurated  \nSecretariat and MoFPED eIn 73 PDM SACCOs, the vetting criterion had threatened not to following the PDM SACCO bye laws was release PRF\\_ balances approved and included in the unless there was minutes/agenda evidence of funds e 73 PDM SACCOs did not have training of the absorption.  \nPDM SACCO members during the meeting  \ne 73 PDM SACCOs included the bank account  \nopening resolution in the minutes.  \ne By the time of the first general meeting, 69  \nPDM SACCOs had already received funds  \ntotalling UGX.526,095,903. Appendix 5  \nrefers.", "metadata": {"headings": [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, {"headings_1": {"content": "Implementation", "page": 37, "level": 3}}], "page": 45, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "> SACCO", "metadata": {"headings": [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "|2 | May", "page": 42, "level": 3}}], "page": 45, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e 73 SACCOs had constituted the sree The Accounting Officer Committees and  \nexecutive committees as well as the Loan, promised to ensure that Sub Committees Production, Marketing, Business the PDM SACCO Development services, Finance and Committees and sub investment sub Committees.  \ncommittees are fully \u00ab The supervisory committees and the constituted and subcommittee were not functional. functional. \\| \\_  \nAppendix 6 refers \nFailure by sub-counties to prepare priorities from Parishes may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. Non-functional sub committees may hinder oversight there by resulting into irregularities and mismanagement of PRF funds. \nThe Accounting Officer should ensure that the sub committees are fully operationalised. \nRegistration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier", "metadata": {"headings": [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "|2 | May", "page": 42, "level": 3}}, [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "|2 | May", "page": 42, "level": 3}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "|2 | May", "page": 42, "level": 3}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "|2 | May", "page": 42, "level": 3}}]], "page": 45, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions money lenders act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "|2 | May", "page": 42, "level": 3}}], "page": 45, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its \nThe Chairperson PDM SACCO shall from time to time update the PDM Member e \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \ne The AO shall submit an Attestation Form to confirm that the PDM SACCO was \nformed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations", "metadata": {"headings": [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "|2 | May", "page": 42, "level": 3}}, [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "|2 | May", "page": 42, "level": 3}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "|2 | May", "page": 42, "level": 3}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "|2 | May", "page": 42, "level": 3}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "|2 | May", "page": 42, "level": 3}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, {"headings_1": {"content": "|2 | May", "page": 42, "level": 3}}]], "page": 45, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 46, "level": 3}}, {"headings_1": {"content": "> SACCO", "page": 45, "level": 2}}], "page": 46, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 46, "level": 6}}, {"headings_1": {"content": "Management", "page": 46, "level": 3}}], "page": 46, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Response \nLicensing of PDM e 73 SACCOs were not licensed to take The", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 46, "level": 6}}, {"headings_1": {"content": "Management", "page": 46, "level": 3}}, [{"headings_0": {"content": "registration", "page": 46, "level": 6}}, {"headings_1": {"content": "Management", "page": 46, "level": 3}}]], "page": 46, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}, {"headings_1": {"content": "registration", "page": 46, "level": 6}}], "page": 46, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "SACCOs Under the on the business of lending under Officer responded Microfinance Microfinance Institutions money that all the Institutions Money  \nlenders act as detailed in Appendix 7. registered 73 PDM Lenders Act  \nSACCOs were still \non probation and therefore could not \nbe  \nlicensed \naccording to the Microfinance \nInstitutions money lenders Act. \nSigning of PRF e UGX.191,859,543 was transferred to The Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}, {"headings_1": {"content": "registration", "page": 46, "level": 6}}, [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}, {"headings_1": {"content": "registration", "page": 46, "level": 6}}], [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}, {"headings_1": {"content": "registration", "page": 46, "level": 6}}], [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}, {"headings_1": {"content": "registration", "page": 46, "level": 6}}], [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}, {"headings_1": {"content": "registration", "page": 46, "level": 6}}], [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}, {"headings_1": {"content": "registration", "page": 46, "level": 6}}]], "page": 46, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Financing", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 46, "level": 3}}], "page": 46, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "27 SACCOs before signing PRF Officer explained Agreements financing agreement. \nthat transfer of PRF \neIn 73 PDM SACCOs, the SACCO bank to SACCOs was account number provided was captured automatically done in the signed PRF Financing Agreement by  \nMoFPED \nas guided by Budget execution circular unconditionally  \nfor FY 2022/2023, June 2022.  \nafter proof of legitimacy of the PDM SACCOs. \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nThe Accounting Officer should ensure close monitoring of the probation period so that licenses for money lending business are obtained by the SACCOs.", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 46, "level": 3}}, [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 46, "level": 3}}]], "page": 46, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons.  \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.  \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.  \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}, {"headings_1": {"content": "Accounting", "page": 46, "level": 3}}], "page": 47, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2023).", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Financing", "page": 46, "level": 3}}], "page": 47, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Subsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nObservations Management Response", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Financing", "page": 46, "level": 3}}, [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Financing", "page": 46, "level": 3}}], [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Financing", "page": 46, "level": 3}}]], "page": 47, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Selection  \nand e 73 parishes selected flagship projects that The Accounting Officer Implementation of were inconsistent with the LG selected explained thatthe projects Prioritized/Flagship priority commodities.  \nimplemented by the Projects  \ne 621 out of 1,492 farmer households had been enterprises/households implemented dictated by the prevailing projects that were not from the priority climatic  \nseason/agro- commodity list. Details are in Appendix ecological setting to avoid\n2. losses as funds were released late, however, the projects would in future be reconciled with the priority projects under normal conditions.\n3. Insurance Policy for \\* 654 PRF beneficiaries who carried out The Accounting Officer Farming Enterprises  \nfarming enterprises in 7 PDM SACCOs did explained that the not obtain agricultural insurance policies requirements of insurance from UAIS.  \npolicy were programmed", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Financing", "page": 46, "level": 3}}], "page": 47, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The Accounting Officer should incorporate or enhance the requirements of insurance policy into the continuous training program to equip farmers with Insurance", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}, {"headings_1": {"content": "Financing", "page": 46, "level": 3}}], "page": 48, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "knowledge.", "metadata": {"headings": [{"headings_0": {"content": "knowledge.", "page": 48, "level": 2}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}], "page": 48, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "g) Utilization of PRF at Household Level  \nParagraph 32 (b) PDM - ALG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX.1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. \nh) Physical Inspection of Household Project Implementation  \nI reviewed loan files and carried out physical inspections where I observed the", "metadata": {"headings": [{"headings_0": {"content": "knowledge.", "page": 48, "level": 2}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}, [{"headings_0": {"content": "knowledge.", "page": 48, "level": 2}}, {"headings_1": {"content": "2023).", "page": 47, "level": 2}}]], "page": 48, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 48, "level": 6}}, {"headings_1": {"content": "knowledge.", "page": 48, "level": 2}}], "page": 48, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "e 5 beneficiaries in 5 PDM SACCOs had implemented the exact funded projects \n\u00b0 5 beneficiaries in 5 PDM SACCOs had existent projects as shown in the table below. \nTable showing the extent of some of the projects im lemented  \nParish Name of Name of Loan Loan Project Status of the project PRF Amountas Amountas funded  \nbeneficiar per SACCO per  \ny records household  \nevidence  \nprovided  \nBuyumba Buyumba 1,000,000 1,000,000 Goat  \nKagulu Nsamba raring  \nPDM Sacco \nTrundu Falida 1,000,000 1,000,000 Cassava Irundu Kyaliki growing PDM Sacco", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 48, "level": 6}}, {"headings_1": {"content": "knowledge.", "page": 48, "level": 2}}, [{"headings_0": {"content": "following;", "page": 48, "level": 6}}, {"headings_1": {"content": "knowledge.", "page": 48, "level": 2}}], [{"headings_0": {"content": "following;", "page": 48, "level": 6}}, {"headings_1": {"content": "knowledge.", "page": 48, "level": 2}}], [{"headings_0": {"content": "following;", "page": 48, "level": 6}}, {"headings_1": {"content": "knowledge.", "page": 48, "level": 2}}]], "page": 48, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "ua", "metadata": {"headings": [{"headings_0": {"content": "ua", "page": 49, "level": 1}}, {"headings_1": {"content": "following;", "page": 48, "level": 6}}], "page": 49, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ER", "metadata": {"headings": [{"headings_0": {"content": "ER", "page": 49, "level": 2}}, {"headings_1": {"content": "ua", "page": 49, "level": 1}}], "page": 49, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ao PSE: eg \nazleW Buimos6 Aseid Bulwies Asa6Bld \u00c4 000\u2018000'T 000\u2019000\u2019T 000\u2018000\u2018T dO J \n000\u2018000\u2018T 000\u2018000\u2018T 000\u2018000\u2018T TYNIDIUO Sv eAnmes eMIqlL 851039 aqnmey N 4ONYO \nabooyey apuaAng oNeS", "metadata": {"headings": [{"headings_0": {"content": "ER", "page": 49, "level": 2}}, {"headings_1": {"content": "ua", "page": 49, "level": 1}}, [{"headings_0": {"content": "ER", "page": 49, "level": 2}}, {"headings_1": {"content": "ua", "page": 49, "level": 1}}], [{"headings_0": {"content": "ER", "page": 49, "level": 2}}, {"headings_1": {"content": "ua", "page": 49, "level": 1}}], [{"headings_0": {"content": "ER", "page": 49, "level": 2}}, {"headings_1": {"content": "ua", "page": 49, "level": 1}}]], "page": 49, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "metadata": {"headings": [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], "page": 49, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "WAd Wdd Wd ebu abooyey nyeuey obuew ofl, SAU YOLIGNV \u2018JOQUSIOG \u20ac p \u00a2 \u00bb8Z Ku wm m kun Appendices Appendix 1: Lack of appropriate performance indicators \\| Program Sub-program Budget Output Activities Key performance indicator(s) Planned spent (Measure) Target for the Financial Note: KPIs could be numbers year or percentage e.g number completed or percentage completed (A) (B) (D) (F) (6) (H) 11 Digital Transformation 01 Institutional 300016 Parish PDM activities computerised 0 73,030,231 Coordination Development Model Operations 16 GOVERNANCE AND 01 Institutional 000023 Inspection and Basic requirements and minimum 0 55,912,412 SECURITY Coordination Monitoring standards met by schools and training institutions Basic requirements and minimum standards met by schools andtraining institutions 01 AGRO- 01 Institutional 010015 Extension Small scale Irrigation system as a 0 1,220,483,610 INDUSTRIALIZATION Strengthening and services demo established Coordination 010016 Farmer Farmers senstised on productivity Number of Farmers sensitised 0 49,984,806 mobilisation and enhancement technologies sensitisation 000006 Planning and Agricultural extension services 0 203,242,575 Budgeting services supervision enhanced and implemented 010017 Machinery Agricultural extension supervised 0 4,000,000 acquisition and maintenance 010004 Animal feeds Animal breeding stock multiplied Number of regional community 3 5,000,000 production and distributed to farmers breeding satellite centers 09 INTEGRATED 03 Transport 000017 Infrastructure TRANSPORT Infrastructure and Development and INFRASTRUCTURE AND Services Management country wide for cattle, poultry, goats, pigs, fish a 0 102,921,311 SERVICES Development 260009 Road District road equipment 0 18,192,500 Maintenance maintained 46 . \\| \\| District road equipment 0 maintained 260014 Road Equipment Capacity of machine operators 53,899,928 and Fleet Management built Services 04 Transport Asset 260002 District , Urban 5 Community access roads number of Kms rehabilitated Management and Community Access totaling to 86km maintained and Road Maintenance rehabilitated 86Kms 282,835,960 12 HUMAN CAPITAL 02 Population 320165 Primary Health 1 OPD block, 1Maternity ward \\| 0 1,775,083,249 DEVELOPMENT Health, Safety and care services block Medical equipment. Management BE Health System \\_ 1 2,860,473,123 Strengthening \\| \\| 6,705,059,705 \\| 47 Appendix 2: Implementation of planned outputs Program Sub-program PIAP (Program Budget Output Total Out- Total Numbe Implementation Action Plan) put No r of Output expenditure activit fully ies in implem the ented activiti 01 AGRO-INDUSTRIALIZATION 01 Institutional Strengthening and es 01060203 Enabled agricultural 010004 Animal feeds 5,000,000 extension supervision system production Coordination developed and operationalised 09 INTEGRATED TRANSPORT 04 Transport Asset 09040106 Community access & 260002 District Urban and 282,835,960 1 1 , INFRASTRUCTURE AND SERVICES Management feeder", "metadata": {"headings": [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}, [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, 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o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}]], "page": 49, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\\| BUMOGOLI KAGULU PDM SACCO 25,000,000 25,000,000  \n25,000,000 25,000,000 100,000,000 75,000,000 BUMYUKA BUYENDE PDM SACCO  \n25,000,000 25,000,000 50,000,000 100,000,000 100,000,000 BUSAABI BUGAYA PDM SACCO  \n25,000,000 50,000,000 25,000,000 100,000,000 100,000,000 BUTASWA-BUGAYA PDM SACCO 25,000,000 25,000,000  \n50,000,000 100,000,000 75,000,000 BUTAYUNJWA - BUYANJA PDM SACCO 25,000,000 25,000,000  \n25,000,000 25,000,000 100,000,000 75,000,000 BUTONGOLE NDLOWA PDM SACCO  \n25,000,000 50,000,000 25,000,000 100,000,000 100,000,000 BUYAMBA NGANDO PDM SACCO 25,000,000 25,000,000  \n25,000,000 25,000,000 100,000,000 75,000,000 BUYANJA - BUYANJA PDM SACCO  \n25,000,000 25,000,000 50,000,000 100,000,000 100,000,000 BUYENDE BUYENDE PDM SACCO 25,000,000 25,000,000  \n50,000,000 100,000,000 75,000,000 \\| BUYUMBA KAGULU PDM SACCO  \n25,000,000 25,000,000 50,000,000 100,000,000 100,000,000 GUMPI GUMPI PDM SACCO 25,000,000 25,000,000", "metadata": {"headings": [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], "page": 53, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "50,000,000 100,000,000 75.00.00 \\| GWASE NGANDHO PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 \\| 75,000,000 L IGALAZA IRUNDU PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 IKANDA BUYENDE PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 IMMERI NKONDO PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 INNULA - GUMPI PDM SACCO 25,000,000 75,000,000 100,000,000 100,000,000 IRAAPA-BUGAYA PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 IRINGA EAST NKONDO PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 IRINGA WEST NKONDO PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 IRUNDU WARD IRUNDU PDM SACCO 50,000,000 50,000,000 100,000,000 100,000,000 Linco ITAMIA KIDERA PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 KAGULU PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 KABUGUDHO-KIDERA PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 KABUKYE- KAGULU PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 KAGULU-KAGULU PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 KAGWA IRUNDU PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 KAKOOGE BUYENDE PDM SACCO 25,000,000 25,000,000 50,000,000 \\| 100,000,000 75,000,000 KANAKU IRUNDU PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 KASIIRA KIDERA PDM SACCO 25,000,000 \\| 25,000,000 50,000,000 100,000,000 75,000,000 KIBAALE WARD BUKUNGU PDM \\| 25,000,000 25,000,000 50,000,000 100,000,000 100,000,000 SACCO 49 KIDERA - KIDERA PDM SACCO 25,000,000 50,000,000 25,000,000 100,000,000 100,000,000 KIGINGI NKONDO PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 KIGWERI BUGAYA PDM SACCO 25,000,000 25,000,000 KIMBAYA GUMPI PDM SACCO 25,000,000 25,000,000 KINAMBOGO BUYENDE PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 50,000,000 100,000,000 75,000,000 \\| 50,000,000 100,000,000 75,000,000 \\| KIRIBAIRYA BUYENDE PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 \\| KIRIMBI-NGANDHO PDM SACCO 25,000,000 25,000,000 KIRIMWA KAGULU PDM SACCO 25,000,000 25,000,000 KISAIKYE - KIDERA PDM SACCO KITAIDHUMBA - KIDERA PDM SACCO KITETE - KIDERA TC PDM SACCO 25,000,000 25,000,000 KITUKIRO-GUMPI PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 50,000,000 100,000,000 75,000,000 25,000,000 25,000,000 50,000,000 100,000,000 100,000,000 25,000,000 50,000,000 50,000,000 100,000,000 50,000,000 100,000,000 75,000,000 KIWAABA NKONDO PDM SACCO 25,000,000 25,000,000 50000000 1 100,000,000 75,000,000 KYANKOOLE BUKUNGU PDM SACCO MAKANGA BUYENDE PDM SACCO 25,000,000 25,000,000 MALIMA NKONDO PDM SACCO 25,000,000 25,000,000 MANGO BUYENDE PDM SACCO 25,000,000 25,000,000 25,000,000 25,000,000 50,000,000 100,000,000 100,000,000 50,000,000 100,000,000 75,000,000 100,000,000 75,000,000 50,000,000 100,000,000 75,000,000 MISERU - KIDERA PDM SACCO 25,000,000 50,000,000 25,000,000 100,000,000 100,000,000 MULALI KAGULU PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 NABIGAGA NDOLWA PDM SACCO NABISIKI- NGANDHO PDM SACCO 25,000,000 25,000,000 NABITULA GUMPI PDM SACCO 25,000,000 25,000,000 NAKABIRA BUYENDE PDM SACCO 25,000,000 25,000,000 25,000,000 25,000,000 50,000,000 100,000,000 100,000,000 I 50,000,000 100,000,000 75,000,000 50,000,000 100,000,000 75,000,000 50,000,000 100,000,000 NAMUKUNYU-BUGAYA PDM SACCO 25,000,000 25,000,000 50,000,000 100,000,000 75,000,000 NAMUSIKIZI", "metadata": {"headings": [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}, [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 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{"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}], [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, {"headings_1": {"content": "ER", "page": 49, "level": 2}}]], "page": 53, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], "page": 54, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Grand Total  \n1,350,000,000 875,000,000 475,000,000 450,000,000  \n1,200,000,000 \n50 \nAppendix 4: Disbursement of Parish Revolving Fund (PRF) to the Households  \nOpening Account Total Receipts Total receipts Closing Total Total  \nTotal bank balance (Credits)during Account payments Disbursements charges theyear Balance Loans)  \nSs Name of SACCO (A) (B) (A+B) (\u00a9) (D)=(A+B-C) (E) (F) N \n1 Buyumba Kagulu 7,105,909 100,000,000 107,105,909 100,105,909 7,003,332 7,000,000 3,332 PDM Sacco \n2 Irundu Irundu PDM 7,105,909 100,000,000 107,105,909 100,108,241 7,002,332 7,000,000 2,332 Sacco \n3 Itamia Kidera PDM 7,105,909 100,000,000 107,105,909 94,105,909 13,646,647 13,000,000 646,647 Sacco \n4 Kakooge Buyende 7,105,909 100,000,000 107,105,909 50,181,526 56,924,383 56,000,000 924,383 PDM Sacco \n5 kanaku Irundu PDM 7,105,909 100,000,000 107,105,909 56,277,174 50,828,735 50,000,000 828,735 Sacco  \n6 Makanga Buyende 7,105,909 100,000,000 107,105,909 78,335,871 28,770,038 28,000,000 770,038 \\| PDM Sacco \n7 Mango Buyende 7,105,909 100,000,000 107,105,909 50,220,423 56,885,486 56,000,000 885,486 PDM Sacco \nNakabira Buyende 7,105,909 100,000,000 107,105,909 107,105,909 0 - 0 PDM Sacco \nBudipa Irundu PDM 7,105,909 100,000,000 107,105,909 107,105,909 =  \n-  \n- Sacco \nBudoola Gumpi 7,105,909 100,000,000 107,105,909 107,105,909 -  \n-  \n- PDM Sacco \nTotal  \n1,071,059,090 850,652,780 221,060,953 217,000,000 4,060,953 \n51", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}, [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}]], "page": 54, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "38 Buyende DLG Kigingi Kigingi Nkondo PDM Sacco \\| 39 Buyende DLG Kigweri Kigweri Bugaya\\_PDM Sacco 40 Buyende DLG Kimbaya Kimbaya Gumpi\\_PDM Sacco 41 Buyende DLG Kinambogo Kinambogo Buyende PDM Sacco 42 Buyende DLG Kiribairya \u2014FKirimbi Kiribairya Buyende PDM Sacco 43 Buyende DLG Kirimbi  \nNgandho PDM Sacco  \n44 Buyers Buyende DLG Kirimwa Kirimwa Kagulu\\_PDM Sacco  \n45 DLG Kisaikye Kisaikye Kidera\\_PDM Sacco 46 Buyende DLG Kitaidhumba Kitaidhumba Kidera\\_PDM Sacco 47 Buyende DLG Kitete Kitete Kidera PDM Sacco  \n48 Buyende DLG Kitukiro Kitukiro Gumpi\\_PDM Sacco  \n49 Buyende DLG Kiwaba Kiwaba Nkondo PDM Sacco  \n50 Buyende DLG Kyankoole Kyankoole Bukungu PDM Sacco 51 Buyende DLG Makanga\\_ Makanga Buyende PDM Sacco 52 Buyende DLG Malima Malima Nkondo PDM Sacco  \n53 Buyende DLG Mango Mango Buyende PDM Sacco 55] 54 Buyende DLG Miseru Miseru Kidera PDM Sacco Buyende DLG \u2014\\_Nabigaga Mulali Mulali Kagulu\\_PDM Sacco  \n56 Buyende DLG  \nNabigaga Ndolwa\\_PDM Sacco  \n57 Buyende DLG Nabisiki Nabisiki Ngandho PDM Sacco 58 Buyende DLG Namusikizi Namusikizi Bugaya\\_PDM Sacco 59 Buyende DLG Namusita Namusita\\_Buyende PDM Sacco 60 Buyende DLG Ndolwa Ndolwa Ndolwa PDM Sacco  \n61 Buyende DLG Ndudu Ndudu Kidera PDM Sacco  \n62 Buyende DLG Ndulya Ndulya Nkondo\\_PDM Sacco  \n63 Buyende DLG Ngandho Ngandho Ngandho PDM Sacco 64 Buyende DLG Nkoone Nkoone Irundu PDM Sacco  \n65 Buyende DLG Nsekaseka Nsekaseka Nkondo PDM Sacco\\_\\| 66 Buyende DLG Nsomba Nsomba Kagulu\\_PDM Sacco \\| 67 Buyende DLG Ntaala Ntaala Buyanja PDM Sacco \\| 68 Buyende DLG Wandago \\| Wandago Ngandho PDM Sacco 69 Buyende DLG Wesunire \\| Wesunire Ndolwa\\_PDM Sacco Total", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], "page": 57, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7 Dec 2022  \n7 Jun 2022 7,105,909 7 Dec 2022  \n28 Jun 2022 7,105,909 4 Dec 2022  \n28 Jun 2022 7,105,909 2 Dec 2022  \n28 Jun 2022 7,105,909 29 Nov 2022  \n28 Jun 2022 7,105,909 7 Dec 2022 14 Jun 2022 7,105,909 15 Dec 2022  \n13 Jun 2022 7,105,909 7 Dec 2022  \n5 Jul 2022 7,105,909 7 Dec 2022  \n5 Jul 2022 7,105,909 7 Dec 2022 \\|  \n29 Jun 2022 7,105,909 6 Dec 2022  \n29 Jun 2022 7,105,909 7 Dec 2022  \n7 Jun 2022 7,105,909 30 Nov 2022  \n5 Jul 2022 7,105,909 2 Dec 2022  \n28 Jun 2022 7,105,909 7 Dec 2022 \\|  \n7 Jun 2022 7,105,909 1 Dec 2022  \n28 Jun 2022 7,105,909 7 Dec 2022  \n5 Jul 2022 7,105,909 15 Dec 2022  \n13 Jun 2022 \\_\\_ 7,105,909 7 Dec 2022 28 Jun 2022 7,105,909 7 Dec 2022  \n14 Jun 2022 7,105,909 7 Dec 2022 Fr  \n28 Jun 2022 7,105,909 1 Dec 2022  \n28 Jun 2022 \\_7,105,909 7 Dec 2022  \n2 Dec 2022 25,000,000 7 Dec 2022  \n28 Jun 2022 7,105,909 7 Dec 2022  \n28 Jun 2022 7,105,909 7 Dec 2022  \n14 Jun 2022 7,105,909 6 Dec 2022  \n13 Jun 2022 7,105,909 8 Dec 2022  \n7 Jun 2022 7,105,909 15 Dec 2022  \n13 Jun 2022 7,105,909 30 Nov 2022  \n5 Jul 2022 7,105,909 7 Dec 2022  \n28 Jun 2022 7,105,909 7 Dec 2022  \n28 Jun 2022 7,105,909", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, {"headings_1": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], "page": 57, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "526,095,903", "metadata": {"headings": [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}, {"headings_1": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}], "page": 57, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Appendix 6: Non functionality of SACCO committees and sub committees  \nFunctionali of SACCO committees and sub committees  \nSupervisory Executive Loan Sub Production Marketing sub Business Finance and committee Committee committee sub Committee Development investment sub Committee services sub Committee \nVote Paris Name of Was Is the Was it Is the Was Name h SACCO it commit Constit commit it \nCommittee  \nIs the Was Is the Is the  \nIs the comm it comm committee committee Name Const tee uted? tee Const ittee Const ittee operational operational ituted operati (yes/N operati ituted opera ituted opera ?  \n?", "metadata": {"headings": [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}, {"headings_1": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}, {"headings_1": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}], [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}, {"headings_1": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}]], "page": 58, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- onal? 0) onal? ? tional ? tional (operation (operation (yes/ (operat (operat (yes/\n- (yes/ ?  \nal or Not al or Not No) ional or ional or No) (oper No) (oper operational operational Not Not ation ation ) ) operati operati al or al or  \nonal) onal) Not Not  \nopera  \nopera  \ntional  \ntional  \n)  \n)", "metadata": {"headings": [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}, {"headings_1": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}], "page": 58, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1 Buyende Bagey Nakabira Not Operatio Not Not Not Not DLG a Buyende PDM operatio nal  \noperati operati operational operational Sacco nal onal onal \nBuyende Budipa Budipa Irundu Operatio  \nNo", "metadata": {"headings": [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}, {"headings_1": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}, {"headings_1": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}]], "page": 58, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "nal", "metadata": {"headings": [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], "page": 58, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Buyende = Budoola Dperatio Operatio  \nDLG Gumpi PDM nal  \nSacco  \nnal  \nBuyende Bugay Bugaya ee Not Operatio = No  \nDLG a Bugaya PDM operatio nal  \nSacco  \nnal  \na = \\| DLG si Irundu PDM operatio nal a  \noperational \nee Buyende Bukun Bukungu Not - Operatio No rrr No \"1\" No \nSacco nal PPP Seay = rt  \nSacco  \nnal \n54 \n7 Buyende Bukut Bukutula Yes Not Yes Operatio  \nNo No DLG ula Irundu PDM operatio nal  \nSacco  \nnal \nBuyende Bulem Bulembo Yes Not Yes Operatio 2 \u00b0o 2 o\u00b0 == o\u00b0 DLG bo Kidera PDM operatio nal  \nSacco  \nnal \nBuyende Bumogoli Yes Not Yes Operatio Yes ton] \\| = o = \u00b0 o\u00b0 o\u00b0 DLG goli Kagulu PDM operatio nal ation  \nSacco nal al  \n1 0 Buyende Bumyu Bumyuka Yes Not Yes Operatio No No = \u00b0 \u00b0 = \u00b0 2 oO DLG ka Buyende PDM operatio nal  \nSacco  \nnal \n1 1 Buyende Busaa Busaabi Yes Not Yes Operatio No No = o\u00b0 2 oO 2 \u00b0  \nee o = \u00b0 DLG bi Bugaya PDM operatio nal  \nSacco  \nnal", "metadata": {"headings": [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}, [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}]], "page": 58, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Buyende Butas Butaswa \u2014 Yes Not Yes Operatio No No No = \u00b0 2 oO DLG Wi \u00b0 Bugaya PDM operatio nal  \nSacco  \nnal", "metadata": {"headings": [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], "page": 59, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "m 3 Buyende Butayu Butayunjwa Yes Not Yes Operatio No No No = oO 2 \u00b0  \n= \u00b0 =z oO DLG njwa Buyanja PDM operatio nal  \nSacco  \nnal \n. = \u00b0 DLG gole Ndolwa PDM operatio nal  \nSacco  \nnal  \n15 Buyende Peer Buyam Buyamba Yes Not Yes Operatio No No No No  \n\u00b0o = \u00b0 = o \nSacco  \nnal \n16 Buyende Buyanj Buyanja Yes Not Yes Operatio Yes No No = \u00b0  \n= = o DLG a Buyanja PDM operatio nal  \nSacco  \nnal \n17 Buyende Buyen Buyende Yes Not Operatio No Not Not Not Not DLG de Buyende PDM operatio nal  \noperati operati operational operational Sacco  \nnal \n18 Buyende Buyum Buyumba Yes Not Yes Operatio Yes DLG ba Kagulu PDM operatio nal Sacco  \nnal  \n\\| 1 Buyende Gumpi Gumpi Gumpi Yes Not Yes Operatio No DLG PDM Sacco operatio nal nal \no = \u00b0 No Not operational \n=  \n\u00b0 \nal fo) = \u00b0 DLG Ngandho PDM operatio nal  \nSacco  \nnal \n55 \nBuyende tala Igalaza Irundu Yes Not Yes Operatio DLG PDM Sacco operatio nal", "metadata": {"headings": [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}, [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}, {"headings_1": {"content": "526,095,903", "page": 57, "level": 3}}]], "page": 59, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "net", "metadata": {"headings": [{"headings_0": {"content": "net", "page": 60, "level": 4}}, {"headings_1": {"content": "nal", "page": 58, "level": 4}}], "page": 60, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Buyende a Ikaanda operas Operatio nal \nSacco  \nnal \nN 3 Buyende EHI Immeri Not Operatio DLG Nkondo PDM operatio nal \nSacco  \nnal \nN > Buyende Inuula Inuula Gumpi Not  \nOperatio \nDLG PDM Sacco operatio nal \n2  \nN wi Buyende Iraapa Iraapa Bugaya revatio Operatio DLG PDM Sacco nal \n=  \nN 6 Buyende Iringa Iringa East vedio Operatio DLG East Nkondo PDM  \nnal \nSacco  \n=  \nN 7 Buyende Iringa Iringa West Cea Operatio DLG West Nkondo PDM  \nnal \nSacco  \n=  \nN @ Buyende Irundu Irundu Irundu ei Operatio DLG PDM Sacco nal", "metadata": {"headings": [{"headings_0": {"content": "net", "page": 60, "level": 4}}, {"headings_1": {"content": "nal", "page": 58, "level": 4}}, [{"headings_0": {"content": "net", "page": 60, "level": 4}}, {"headings_1": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "net", "page": 60, "level": 4}}, {"headings_1": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "net", "page": 60, "level": 4}}, {"headings_1": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "net", "page": 60, "level": 4}}, {"headings_1": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "net", "page": 60, "level": 4}}, {"headings_1": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "net", "page": 60, "level": 4}}, {"headings_1": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "net", "page": 60, "level": 4}}, {"headings_1": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "net", "page": 60, "level": 4}}, {"headings_1": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "net", "page": 60, "level": 4}}, {"headings_1": {"content": "nal", "page": 58, "level": 4}}]], "page": 60, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "nn", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 60, "level": 1}}, {"headings_1": {"content": "net", "page": 60, "level": 4}}], "page": 60, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "N wo See Buyende Itamia Itamia Kidera", "metadata": {"headings": [{"headings_0": {"content": "nn", "page": 60, "level": 1}}, {"headings_1": {"content": "net", "page": 60, "level": 4}}], "page": 60, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "er Operatio", "metadata": {"headings": [{"headings_0": {"content": "er Operatio", "page": 60, "level": 1}}, {"headings_1": {"content": "nn", "page": 60, "level": 1}}], "page": 60, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG PDM Sacco nal", "metadata": {"headings": [{"headings_0": {"content": "er Operatio", "page": 60, "level": 1}}, {"headings_1": {"content": "nn", "page": 60, "level": 1}}], "page": 60, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "nat", "metadata": {"headings": [{"headings_0": {"content": "nat", "page": 60, "level": 1}}, {"headings_1": {"content": "er Operatio", "page": 60, "level": 1}}], "page": 60, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "w 0 Buyende Iyingo Iyingo Kagulu  \nOperatio", "metadata": {"headings": [{"headings_0": {"content": "nat", "page": 60, "level": 1}}, {"headings_1": {"content": "er Operatio", "page": 60, "level": 1}}], "page": 60, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "net", "metadata": {"headings": [{"headings_0": {"content": "net", "page": 60, "level": 1}}, {"headings_1": {"content": "nat", "page": 60, "level": 1}}], "page": 60, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "w 1 Buyende Kabug Kabugudho persia Operatio DLG udho Kidera PDM  \nnal \nSacco  \nnal \nw 2 Buyende yuk kabukye Not Operatio DLG Kagulu PDM operatio nal \nSacco  \n2  \nw 3 Buyende kagulu kagulu Kagulu ratio Operatio DLG PDM Sacco nal \nnal  \nBuyende Kagwa Kagwa Irundu Not Operatio DLG PDM Sacco operatio nal", "metadata": {"headings": [{"headings_0": {"content": "net", "page": 60, "level": 1}}, {"headings_1": {"content": "nat", "page": 60, "level": 1}}, [{"headings_0": {"content": "net", "page": 60, "level": 1}}, {"headings_1": {"content": "nat", "page": 60, "level": 1}}], [{"headings_0": {"content": "net", "page": 60, "level": 1}}, {"headings_1": {"content": "nat", "page": 60, "level": 1}}], [{"headings_0": {"content": "net", "page": 60, "level": 1}}, {"headings_1": {"content": "nat", "page": 60, "level": 1}}], [{"headings_0": {"content": "net", "page": 60, "level": 1}}, {"headings_1": {"content": "nat", "page": 60, "level": 1}}]], "page": 60, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Dr", "metadata": {"headings": [{"headings_0": {"content": "Dr", "page": 60, "level": 1}}, {"headings_1": {"content": "net", "page": 60, "level": 1}}], "page": 60, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "ly 5 Buyende Fe Kakooge eh Operatio Yes DLG Buyende PDM nal \nSacco  \nnal \n56 \n36 Buyende kanaku Irundu Yes Not Yes Operatio  \nDLG PDM Sacco operatio nal  \nnal  \n37 Buyende Kasiira Kasiira Kidera Not  \nOperatio No No nal  \nnal  \n3 8 \nYes Operatio \" u  \nDLG e Bukungu PDM operatio nal  \nSacco  \nnal  \n3 9 Buyende Kidera Kidera Kidera Yes N ot Yes Operatio No No No  \nNo DLG PDM Sacco operatio nal  \nnal  \n4 0 Buyende Kigingi Kigingi Nkondo Yes N ot  \nOperatio  \nDLG PDM Sacco operatio nal  \nnal  \n4 1 Buyende Kigwer Kigweri Not Operatio No No  \nDLG i Bugaya PDM operatio nal  \nSacco  \nnal  \naN 2 Buyende Kimba Kimbaya \nNot Yes Operatio a No  \nDLG ya Gumpi PDM operatio nal  \nSacco  \nnal  \n43 Buyende Kinam Kinambogo Yes Not No Operatio  \nDLG bogo Buyende PDM operatio nal  \noperati operati Sacco nal onal onal \n44 Buyende Kiribair Kiribairya Yes Not Yes Operatio No  \nDLG ya Buyende PDM operatio nal  \nSacco  \nnal  \n45 Buyende Kirimbi Kirimbi Ye S Not Yes Operatio No  \nDLG Ngandho PDM operatio nal  \nSacco  \nnal  \n4 6 Buyende Kirimw Kirimwa Yes Not Yes Operatio  \nNot  \nDLG a Kagulu PDM operatio nal  \noperational Sacco  \nnal  \n7 Buyende Kisaiky Kisaikye Yes Not  \nOperatio  \nDLG e Kidera PDM operatio nal  \nSacco  \nnal  \n4 a Buyende Kitaidh Kitaidhumba Yes Not  \nOperatio  \nDLG umba Kidera PDM operatio nal  \nSacco  \nnal  \n49 Buyende Kitete Kitete Kidera Yes Not  \nOperatio", "metadata": {"headings": [{"headings_0": {"content": "Dr", "page": 60, "level": 1}}, {"headings_1": {"content": "net", "page": 60, "level": 1}}, [{"headings_0": {"content": "Dr", "page": 60, "level": 1}}, {"headings_1": {"content": "net", "page": 60, "level": 1}}], [{"headings_0": {"content": "Dr", "page": 60, "level": 1}}, {"headings_1": {"content": "net", "page": 60, "level": 1}}], [{"headings_0": {"content": "Dr", "page": 60, "level": 1}}, {"headings_1": {"content": "net", "page": 60, "level": 1}}], [{"headings_0": {"content": "Dr", "page": 60, "level": 1}}, {"headings_1": {"content": "net", "page": 60, "level": 1}}], [{"headings_0": {"content": "Dr", "page": 60, "level": 1}}, {"headings_1": {"content": "net", "page": 60, "level": 1}}], [{"headings_0": {"content": "Dr", "page": 60, "level": 1}}, {"headings_1": {"content": "net", "page": 60, "level": 1}}]], "page": 60, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201c|", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 61, "level": 3}}, {"headings_1": {"content": "Dr", "page": 60, "level": 1}}], "page": 61, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "DLG PDM Sacco operatio nal nal \n57 \nBuyende aa Kitukiro Gumpi Not Operatio DLG PDM Sacco operatio nal \n\u2014  \nBuyende = Kiwaba Yes aa Operatio DLG Nkondo PDM nal \nSacco", "metadata": {"headings": [{"headings_0": {"content": "\u201c|", "page": 61, "level": 3}}, {"headings_1": {"content": "Dr", "page": 60, "level": 1}}, [{"headings_0": {"content": "\u201c|", "page": 61, "level": 3}}, {"headings_1": {"content": "Dr", "page": 60, "level": 1}}], [{"headings_0": {"content": "\u201c|", "page": 61, "level": 3}}, {"headings_1": {"content": "Dr", "page": 60, "level": 1}}], [{"headings_0": {"content": "\u201c|", "page": 61, "level": 3}}, {"headings_1": {"content": "Dr", "page": 60, "level": 1}}], [{"headings_0": {"content": "\u201c|", "page": 61, "level": 3}}, {"headings_1": {"content": "Dr", "page": 60, "level": 1}}]], "page": 61, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "me", "metadata": {"headings": [{"headings_0": {"content": "me", "page": 62, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 61, "level": 3}}], "page": 62, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "u 2 Buyende Kyank Kyankoole Yes a Operatio z \u00b0 DLG oole Bukungu PDM  \nnal \nNo No 2 fo) = o \nSacco  \na  \nu w Buyende an Makanga operat Operatio Yes Oper = o nn er aeration Not DLG Buyende PDM nal ation operational Sacco nal al onal \u2014  \n4 Buyende a es Not Operatio =z \u00b0 Not fon lem Not DLG Nkondo PDM operatio nal operati operational Sacco  \nonal \nal \nBuyende Mango Mango  \nOperatio Oper ze oO = \u00b0 z o\u00b0 N \u00b0 = \u00b0 DLG Buyende PDM nal ation \nSacco  \n56 Buyende Miseru Miseru Kidera \nDLG PDM Sacco Operatio \nal  \n2 \u00b0 2 o 2 \u00b0", "metadata": {"headings": [{"headings_0": {"content": "me", "page": 62, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 61, "level": 3}}, [{"headings_0": {"content": "me", "page": 62, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 61, "level": 3}}], [{"headings_0": {"content": "me", "page": 62, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 61, "level": 3}}], [{"headings_0": {"content": "me", "page": 62, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 61, "level": 3}}], [{"headings_0": {"content": "me", "page": 62, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 61, "level": 3}}], [{"headings_0": {"content": "me", "page": 62, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 61, "level": 3}}], [{"headings_0": {"content": "me", "page": 62, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 61, "level": 3}}], [{"headings_0": {"content": "me", "page": 62, "level": 1}}, {"headings_1": {"content": "\u201c|", "page": 61, "level": 3}}]], "page": 62, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "net", "metadata": {"headings": [{"headings_0": {"content": "net", "page": 62, "level": 4}}, {"headings_1": {"content": "me", "page": 62, "level": 1}}], "page": 62, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "uw 7 Buyende Mulali Mulali Kagulu ni Operatio 2 fo) = o 2 o = oO DLG PDM Sacco nal \nnal \n8 Buyende ae Nabigaga Not Operatio 2 o 2 o\u00b0 = \u00b0 2 oO oO = o DLG Ndolwa PDM operatio nal \nSacco", "metadata": {"headings": [{"headings_0": {"content": "net", "page": 62, "level": 4}}, {"headings_1": {"content": "me", "page": 62, "level": 1}}, [{"headings_0": {"content": "net", "page": 62, "level": 4}}, {"headings_1": {"content": "me", "page": 62, "level": 1}}], [{"headings_0": {"content": "net", "page": 62, "level": 4}}, {"headings_1": {"content": "me", "page": 62, "level": 1}}], [{"headings_0": {"content": "net", "page": 62, "level": 4}}, {"headings_1": {"content": "me", "page": 62, "level": 1}}]], "page": 62, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "na", "metadata": {"headings": [{"headings_0": {"content": "na", "page": 62, "level": 4}}, {"headings_1": {"content": "net", "page": 62, "level": 4}}], "page": 62, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "un 9 Buyende aad Nabisiki oa Operatio DLG Ngandho PDM nal \n= o\u00b0 = o = \u00b0 = oO oO = o \nSacco  \n=  \nBuyende = Nabitula Operatio 2 \u00b0 \u00b0o 2 o 2 \u00b0 DLG Gumpi PDM 30 ov m = \u00a9 a o nal  \nSacco \n1 Buyende Naku Nakumukuyu  \nOperatio = o\u00a9 2 \u00b0 =: o o\u00b0 o = \u00b0 DLG ee Bugaya PDM operatio nal", "metadata": {"headings": [{"headings_0": {"content": "na", "page": 62, "level": 4}}, {"headings_1": {"content": "net", "page": 62, "level": 4}}, [{"headings_0": {"content": "na", "page": 62, "level": 4}}, {"headings_1": {"content": "net", "page": 62, "level": 4}}], [{"headings_0": {"content": "na", "page": 62, "level": 4}}, {"headings_1": {"content": "net", "page": 62, "level": 4}}], [{"headings_0": {"content": "na", "page": 62, "level": 4}}, {"headings_1": {"content": "net", "page": 62, "level": 4}}]], "page": 62, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "an Sacco", "metadata": {"headings": [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], "page": 62, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "2 Buyende Namusikizi Operatio 2 oO = \u00b0 \u00b0 o o\u00b0 \u00b0 o DLG ikizi Bugaya PDM operatio nal Sacco nal a 3 Buyende Namus Namusita Not Operatio DLG ita Buyende PDM operatio nal Sacco nal o o oO = \u00b0 58 64 Buyende Ndolw Ndolwa Yes Not Yes Operatio DLG a Ndolwa PDM operatio nal Sacco nal 6 5 Buyende Ndudu Ndudu Kidera Yes Not Yes Operatio No No No DLG PDM Sacco operatio nal nal Buyende Ndulya Ndulya Yes DLG Nkondo PDM operatio nal Sacco nal 8 7 Buyende Ngand Ngandho Yes Not Operatio No No DLG ho Ngandho PDM operatio nal Sacco nal Buyende Nkoon Nkoone Irundu Yes Not Yes Operatio No DLG e PDM Sacco operatio nal nal Buyende Nseka Nsekaseka Yes Not No Yes = \u00b0 DLG seka Nkondo PDM operatio Sacco nal 70 Buyende Nsomb Nsomba Yes Not Yes Operatio No DLG a Kagulu PDM operatio nal Sacco nal 71 Buyende Ntaala Ntaala Yes Not Yes No DLG Buyanja PDM Operatio Sacco nal 72 Buyende Wanda Wandago Yes Not Operatio No DLG go Ngandho PDM operatio nal Sacco nal N 3 Buyende Wesun Wesunire Yes Not Operatio No DLG ire Ndolwa PDM operatio nal Sacco nal 59 = \u00b0 4 o 2 \u00b0 7 o = \u00b0 = \u00b0 Appendix 7: Transfer of PRF to un-licensed SACCOs Details SN Vote Name Parish Name Name of SACCO 1 Buyende DLG Bageya Nakabira Buyende PDM Sacco 2 Buyende DLG Budipa Budipa Irundu PDM Sacco 3 Buyende DLG Budoola Budoola Gumpi \\_PDM Sacco Is the SACCO registered under Microfinance Institutions money lenders act 2016? (Yes/No) No No No 4 Buyende DLG Bugaya Bugaya Bugaya PDM Sacco No 5 Buyende DLG Bugulusi 6 Buyende DLG Bukungu Bugulusi Irundu PDM Sacco No Bukungu Bukungu PDM Sacco No 7 Buyende DLG Bukutula Bukutula Irundu\\_PDM Sacco No 8 Buyende DLG Bulembo Bulembo Kidera\\_PDM Sacco No 9 Buyende DLG Bumogoli 10 Buyende DLG Bumyuka 11 Buyende DLG Busaabi 12 Buyende DLG Butaswa 13 Buyende DLG Butayunjwa Bumogoli Kagulu PDM Sacco No Bumyuka Buyende PDM Sacco No Busaabi Bugaya PDM Sacco No Butaswa Bugaya PDM Sacco No Butayunjwa Buyanja PDM Sacco No 14 Buyende DLG Butongole Butongole Ndolwa\\_PDM Sacco No 15 Buyende DLG Buyamba Buyamba Ngandho PDM Sacco No 16 Buyende DLG Buyanja Buyanja Buyanja PDM Sacco No 17 Buyende DLG Buyende Buyende Buyende PDM Sacco No \\| 18 Buyende DLG Buyumba Buyumba", "metadata": {"headings": [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}, [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}], [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}]], "page": 62, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Malima Nkondo PDM Sacco  \nNo Mango Buyende PDM Sacco  \nNo 56 Buyende DLG Miseru Miseru Kidera\\_PDM Sacco  \nNo 57 Buyende DLG Mulali  \nMulali Kagulu\\_PDM Sacco  \nNo 58\\_\\| Buyende DLG Nabigaga Nabigaga Ndolwa\\_PDM Sacco No 59 Buyende DLG nee Nabisiki  \nNabisiki Ngandho PDM Sacco  \nNo 60 Buyende DLG  \nNabitula Gumpi\\_PDM Sacco  \nNo 61 Buyende DLG Nakumukuyu  \nNakumukuyu Bugaya\\_ PDM Sacco  \nNo 62 Buyende DLG Namusikizi \\| Namusikizi Bugaya\\_PDM Sacco No 63 Buyende DLG Namusita Namusita\\_Buyende PDM Sacco No 64 Buyende DLG Ndolwa Ndolwa Ndolwa\\_PDM Sacco No 65 Buyende DLG Ndudu  \n66 Buyende DLG Ndulya  \n67 Buyende DLG Ngandho  \n68 Buyende DLG Nkoone  \n69 Buyende DLG Nsekaseka  \n70 Buyende DLG Nsomba  \n71 Buyende DLG \u2014 ad  \n72 Buyende DLG Wandago  \n73 Buyende DLG Wesunire \nNdudu Kidera PDM Sacco", "metadata": {"headings": [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}, [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, {"headings_1": {"content": "na", "page": 62, "level": 4}}]], "page": 65, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "\u201cie No", "metadata": {"headings": [{"headings_0": {"content": "\u201cie No", "page": 65, "level": 4}}, {"headings_1": {"content": "an Sacco", "page": 62, "level": 5}}], "page": 65, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Ndulya Nkondo\\_PDM Sacco  \nNgandho Ngandho PDM Sacco  \nNo Nkoone Irundu PDM Sacco  \nNo Nsekaseka Nkondo PDM Sacco  \nNo Nsomba Kagulu PDM Sacco  \nNo Ntaala Buyanja PDM Sacco  \nNo Wandago Ngandho PDM Sacco  \nNo Wesunire Ndolwa PDM Sacco  \nNo \n61 \nAppendix 8: Failure to select and implement prioritized/flaqship projects  \nSN Vote Name Parish Name of SACCO  \nList of flagship projects per  \nAre the flagship How Number Number of Name SACCO projects many of PDM PDM consistent with enterpri enterpri enterprise the priority ses are ses groups not commodities implem implementing selected by the enting", "metadata": {"headings": [{"headings_0": {"content": "\u201cie No", "page": 65, "level": 4}}, {"headings_1": {"content": "an Sacco", "page": 62, "level": 5}}, [{"headings_0": {"content": "\u201cie No", "page": 65, "level": 4}}, {"headings_1": {"content": "an Sacco", "page": 62, "level": 5}}], [{"headings_0": {"content": "\u201cie No", "page": 65, "level": 4}}, {"headings_1": {"content": "an Sacco", "page": 62, "level": 5}}]], "page": 65, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "flagship", "metadata": {"headings": [{"headings_0": {"content": "flagship", "page": 66, "level": 1}}, {"headings_1": {"content": "\u201cie No", "page": 65, "level": 4}}], "page": 66, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "LG? flagship projects Yes/No  \nprojects  \n1 Buyende DLG  \nBageya  \nNakabira Buyende PDM Diary, Poultry, Piggery, Fish, Cassava,  \nSacco  \nCoffe, Banana, Goats  \n2 Buyende DLG  \nBudipa  \nBudipa Irundu \\_PDM Sacco Diary, Piggery, Cassava, Goats  \n3 Buyende DLG Budoola Budoola Gumpi PDM Sacco Diary, Piggery, Cassava, Goats,  \n4 Poultry, Maize  \n4 Buyende DLG Bugaya Bugaya Bugaya PDM Cassava, Diary, Goat, Piggery,  \n10 Sacco Poultry, Maize  \n5 Buyende DLG Bugulusi Bugulusi Irundu PDM Diary, Goats, Maize, Gnuts No  \n4 9 5 Sacco  \n6 Buyende DLG Bukungu Bukungu Bukungu PDM Diary, Goat, Piggery, Poultry, Maize No  \nSacco  \n7 Buyende DLG Bukutula Bukutula Irundu PDM Fish, Diary, Goats, Piggery, Poultry, No  \nSacco  \nMaize  \n8 Buyende DLG Bulembo Bulembo Kidera PDM Diary, Goats, Piggery, Poultry, Beans No  \nSacco  \n9 Buyende DLG  \nBumogoli Bumogoli Kagulu PDM  \nSacco \nFish, Cassava, Diary, Goats, Piggery, No Poultry, Gnuts, Rice  \n10 Buyende DLG Bumyuka Bumyuka Buyende PDM Cassava, Diary, Piggery, Poultry, No Sacco  \nBuyende DLG Busaabi  \nBusaabi Bugaya PDM  \nSacco \nMaize  \nCocoa, Diary, Goats, Piggery, Poultry, No Maize, Passionfruits, Water melon  \nBuyende DLG Butaswa Butaswa Bugaya PDM Fish, Cassava, Diary, Goats, Piggery, No Sacco", "metadata": {"headings": [{"headings_0": {"content": "flagship", "page": 66, "level": 1}}, {"headings_1": {"content": "\u201cie No", "page": 65, "level": 4}}, [{"headings_0": {"content": "flagship", "page": 66, "level": 1}}, {"headings_1": {"content": "\u201cie No", "page": 65, "level": 4}}], [{"headings_0": {"content": "flagship", "page": 66, "level": 1}}, {"headings_1": {"content": "\u201cie No", "page": 65, "level": 4}}]], "page": 66, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Poultry", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "flagship", "page": 66, "level": 1}}], "page": 66, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "13 Buyende DLG Butayunjwa Butayunjwa Buyanja PDM Diary,Goats, Poultry  \nNo Sacco  \nBuyende DLG Butongole Butongole Ndolwa PDM Cassava, Diary,Goats, Piggery,  \nNo Sacco  \nPoultry, Maize, Citrus, Soya,Passion  \nFruits  \nBuyende DLG Buyamba Buyamba Ngandho PDM Cassava, Piggery, Poultry, Maize No Sacco \n62 \n12 18 6 \n8 12 4", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "flagship", "page": 66, "level": 1}}, [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "flagship", "page": 66, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "flagship", "page": 66, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "flagship", "page": 66, "level": 1}}]], "page": 66, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "16 Buyende DLG Buyanja Buyanja Buyanja PDM Diary, Piggery,Poultry, Maize, Coffee, No  \n10 16 6 Sacco Passion fruits \\| 17 Buyende DLG Buyende Buyende Buyende PDM Cassava, Diary, Goats,Piggery,Poultry, No  \n17 26 9 Sacco Maize \\_ 18 Buyende DLG Buyumba Buyumba Kagulu PDM Fish, Cassava, Diary, Piggery, Poultry, No  \n18] \u201c\\| 24 6 Sacco Maize, Citrus  \n19 Buyende DLG Gumpi Gumpi Gumpi PDM Sacco Cassava, Diary,Piggery, Poultry, No  \n21 28 7 [ Maize, Banana ot 20 Buyende DLG Gwase Gwase Ngandho PDM Cassava, Goats, Piggery No  \n6 13 7 \\|  \nSacco  \n21 Buyende DLG Igalaza Igalaza Irundu PDM Sacco Fish, cassava, Diary, goats, Piggery, No  \n7 16 9 poultry, Maize, Soya, Gnuts, Turkey,  \nBeans  \n22 Buyende DLG Ikaanda Ikaanda Buyende PDM Cassava, Diary, Goats,Piggery,Poultry, No  \nSacco Maize, Turkey, Water melon  \n3 \\| Bored DLG Immeri Immeri Nkondo PDM Diary, Piggery, Poultry, Maize No  \nSacco  \n24 Buyende DLG Inuula \\| Tnuula Gumpi\\_PDM Sacco Goats, Piggery, Poultry, Coffee No  \n25 Buyende DLG Iraapa Iraapa Bugaya PDM Sacco Cassava, Piggery, poultry, Banana No  \n26 Buyende DLG Iringa East Iringa East Nkondo PDM Cassava, Diary, Piggery, Poultry No  \nSacco  \n27 Buyende DLG Iringa West Iringa West Nkondo PDM Diary, Piggery, Poultry, Maize, Banana No  \nSacco  \n28 Buyende DLG Irundu Irundu Irundu PDM Sacco Fish, Diary, Goats, Piggery, Poultry, No  \nMaize, Cassava, Gnuts Maize,  \n29 Buyende DLG Itamia Itamia Kidera PDM Sacco Diary, Goats, Piggery, Poultry, No  \nGnuts  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, {"headings_1": {"content": "flagship", "page": 66, "level": 1}}], "page": 67, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "metadata": {"headings": [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], "page": 67, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "31 Buyende DLG Kabugudho Kabugudho Kidera PDM Diary, Poultry, Piggery, Maize No Sacco  \n32 Buyende DLG kabukye kabukye Kagulu PDM Diary, Poultry, Piggery, Maize No Sacco  \n33\\_\\| Buyende DLG kagulu kagulu Kagulu\\_PDM Sacco\\_\\| Diary, Poultry, Piggery, Fish, Cassava No 34 Buyende DLG Kagwa Kagwa Irundu\\_PDM Sacco\\_\\| Cassava,Diary, Piggery, Poultry, Maize No 35 Buyende DLG Kakooge Kakooge Buyende PDM Fish, Cassava, Diary, Piggery, Poultry, No Sacco  \n\\| Maize, Goats, Cotton, Tomatoes  \n36 Buyende DLG kanaku kanaku Irundu\\_PDM En Maize, Poultry, Piggery, Diary, Goats No 37 \\| Buyende DLG Kasiira Kasiira Kidera PDM Sacco Cassava, Diary, Piggery, Poultry, No Maize, Goats, Cotton, Tomatoes \n63 \nm  \n13 18 5 \n17 22 5 \n8 17 9 7 12 5 13 16 3] \\|  \n14 16 2 \n53 81 28 \\| 13 24 11 \n5 16 11 9 16 7 \n13 17 4 \n9 19 10 7 12 5 6 16 10 \n3 6 3 9 25 is \n38 Buyende DLG kibaale  \nkibaale Bukungu PDM Sacco \nDiary, Piggery, Poultry, Maize, Goats, Cotton \n39 Buyende DLG  \nKidera  \nKidera Kidera PDM Sacco Fish, Diary, Piggery, Poultry, Citrus, Coffee  \n40 Buyende DLG Kigingi  \n41 Buyende DLG Kigweri \nKigingi Nkondo\\_PDM Sacco Diary, Piggery, Poultry, Maize Kigweri Bugaya PDM  \nCassava, Diary, Piggery, Maize, Goats Sacco \n42 Buyende DLG Kimbaya Kimbaya Gumpi PDM Cassava, Diary, Piggery, Poultry, No Sacco  \nBanana  \n43 Buyende DLG Kinambogo Kinambogo Buyende PDM Fish, Cassava, Diary, Piggery, Poultry, No Sacco  \nMaize, Goats, Banana, Coffee, Citrus  \n44 Buyende DLG Kiribairya Kiribairya Buyende PDM Cassava, Diary,Piggery, Poultry, No Sacco Maize, Goats  \n45 Buyende DLG Kirimbi Kirimbi Ngandho PDM Cassava, Diary, Piggery, Goats No Sacco \n46 Buyende DLG Kirimwa Kirimwa Kagulu PDM Fish, Cassava, Diary, Piggery, Poultry, No Sacco  \nMaize \n47 Buyende DLG Kisaikye Kisaikye Kidera\\_PDM Sacco Cassava, Diary, Piggery, Goats No 48 Buyende DLG Kitaidhumba\\_ Kitaidhumba Kidera PDM Diary, Piggery, Poultry, Goats No Sacco \n49 Buyende DLG Kitete Kitete Kidera PDM Sacco Cassava, Diary, Piggery, Poultry, No Maize, Goats, Banana, Coffee, Passion", "metadata": {"headings": [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}, [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, {"headings_1": {"content": "Poultry", "page": 66, "level": 3}}]], "page": 67, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "TI", "metadata": {"headings": [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], "page": 68, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "Fruits \n50 Buyende DLG Kitukiro Kitukiro Gumpi\\_PDM Sacco Piggery, Poultry, Maize, Goats, Coffee No 51 Buyende DLG Kiwaba Kiwaba Nkondo PDM Fish, Cassava, Diary, Piggery, Poultry, No Sacco  \nMaize \n52 Buyende DLG Kyankoole Kyankoole Bukungu PDM Fish, Diary, Piggery, Goats, Maize No Sacco \n53 Buyende DLG Makanga Makanga Buyende PDM Fish, Cassava, Diary, Piggery, Poultry, No Sacco  \nMaize, Goats, Potatoes, Banana,  \nCoffee, Cocoa, Passion Fruits  \n54 Buyende DLG Malima Malima Nkondo PDM Cassava,Diary, Piggery, Tomatoes No Sacco \n55 Buyende DLG Mango Mango Buyende PDM Cassava, Diary, Poultry, Maize, Goats No Sacco \n56 Buyende DLG Miseru Miseru Kidera\\_PDM Sacco Diary, Poultry, Goats No 57 Buyende DLG Mulali Mulali Kagulu PDM Sacco Diary, Poultry, Goats, Piggery, Gnuts, No Cotton \n58 Buyende DLG Nabigaga Nabigaga Ndolwa PDM Fish, Diary, Piggery, Poultry No Sacco \n64 \n19 26 7 20 30 10 12 15 3 5 16 11 13 14 1 \n\\| 9 21 12 \\| 6 22 16 15 28 13 \n8 29 21 17 20 3 \n7 9 2 34 66 32 \n17 18 1 8 12 4 \n2 4 2 3 13 10 \n13 14 1", "metadata": {"headings": [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}, [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}], [{"headings_0": {"content": "TI", "page": 68, "level": 2}}, {"headings_1": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}]], "page": 68, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []}
\ No newline at end of file
+{"paragraphs": [{"content": "eae > Oe ie  \ni \n>  \nTHE REPUB LIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nFINANCIAL STATEMENTS OF BUYENDE DISTRICT LOCAL GOVERNMENT ON THE  \nR THE YEAR ENDED 30\u2122 JUNE, 2023 \nlen \nCopy \nFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nLISE OF ACHORY INS i \niil csstecwsincusivcenns enn rewnceeaninanannes sanenetaennieanenineneiens esuwenmnnneenemmumumNae eeraracamend NONE \nKOPEN ER 1 aa N \nB\u00e4sis; FOF OPIHION 1 sauna. nn ee a a ren \nKey Audit: Male \u201eun. \n1 a aan aan \n1.0 Implementation of the Approved Budget .........s2.2z0222000n0nnnnnnnnen \n1 nun nun nennen \n2.0 Management of the Government Salary Payroll \n10 .....usnsesssnennnennnnnnnennnnnnn nenn nennen \nOther Matter 15 aus nee en a en en nn mann \n3.0 \nImplementation Of Key Government Grants/Programmes (FOCUS AREAS) ........ 15 \nOther Information 34 ee en a ar \nManagement'\u2019s Responsibility for the Financial Statements.......snuseenenennanennennnnnnnnnennnnnnennnnnnn 34 Auditor\u2019s Responsibility for the Audit of Financial Statements.......ueesnsennenennnnnannennnnnnnnnennnnnn 35 \nOther Reporting Responsibilitis....ussemsmnnenannnenennennnnn \n36 n a deen \nReport on the Audit of Compliance with Legislation \n36 .............44sss444HRR Rn nenn nnn nennen nennen \n4.0 Implementation of the Parish Development Model............ussssssennnnnnnnnnn \n36 nennen \nAPDENGICES: \n46 u nn nn rn \nUn \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF BUYENDE DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion \nI have audited the accompanying financial statements of Buyende 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 Buyende 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": "len", "page": 1, "level": 2}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 3}}], [{"headings_0": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "APDENGICES:", "page": 3, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 2}}]], "page": 1, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7. Outputs/activities under budget 410,580,508 19,142,725,531 68% performance review (URF Road  \nrehabilitation maintenance fund  \nI  \n8 Focus area- Microscale Irrigation 195,250,000 19,337 ,975,531 69%", "metadata": {"headings": [{"headings_0": {"content": "audit)", "page": 6, "level": 2}}], "page": 6, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "_Scheme \nTotal of the utilised warrants 19,337,975,531 audited \n[No Observation Recommendation \n1.1 Performance of Local Revenue  \nAccording to the approved budget, the DLG planned to collect The \nAccounting \nlocal revenue of UGX. 416,000,000, however; by the end of the Officer should ensure year, only UGX.204,824,300 had been collected representing enforcement  \nof 49.2% performance. The summary is in the table below.  \ncompliance within the LLGs to curb the vice Approved Actual Variance of spending at budget Collections (UGX) source. The (UGX) (UGX) Accounting Officer \nRevenues \nthe internal controls \nA (ein \nRevenues  \ncollection to ensure \n00  \n00 revenue by LLGs. \nThe DLG collected revenue from LST, business license and other tax revenues which is commendable performance, however, there may be an indication that the local revenue targets set were low compared to the entity\u2019s revenue potential. \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities. \nThe under collection of local revenue was attributed to the \nfollowing; \nExpenditure at source by the LLGs. e \nFailure to receipt collected revenue by LLGs. e \ne The distortion of the fishing activities on lake Kyoga by the Presidential pronouncements. \nThe Accounting Officer stated that management had written to LGFC requesting for the District to be enrolled onto the IRAS as a way of mitigating the poor performance. \n1.2 Performance of GOU warrants  \nThe DLG had an approved budget of UGX.29,648,225,948 to The \nAccounting \nimplement the various programmes, out of which Officer should engage UGX.28,218,983,215 was warranted resulting in a shortfall of the  \nrelevant UGX.1,429,242,733 representing 95% performance.  \nauthorities and ensure that all \n05 Tourism 90,000,000 90,000,000 0 100.0 Development  \n06 Natural 1,198,550,929 1,180,323,929 18,227,000 98.5 Resources,  \nEnvironment,  \nClimate Change,  \nLand And Water  \n07 Private 68,319,432 68,319,432 100.0 Sector  \nDevelopment  \n09 Integrated 498,640,524 481,205,757 17,434,767 96.5 Transport  \nInfrastructure  \nAnd Services  \n10 Sustainable 7,813,000 5,460,000 2,353,000 Urbanisation  \nAnd Housing  \n100.0 Transformation  \n12 Human 19,952,189,11 19,069,909,36 882,279,747 95.6 Capital 3 6 Development  \n8.1 Transformation  \n15 Community 44,000,000 44,000,000 100.0 Mobilization And  \nMindset Change  \n16 Governance 3,417,448,180 3,041,378,294 376,069,886 89.0 ! f 1 1  \nAnd Security  \n18 Development 674,840,837 561,509,684 113,331,153 3.2 Plan  \nImplementation \n948 214 734 \nThe UGX.1,429,242,734 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nSN Programme  \nAmount not Activities partially/ not warranted  \nimplemented  \n1 01 Agro-", "metadata": {"headings": [{"headings_0": {"content": "_Scheme", "page": 6, "level": 3}}, [{"headings_0": {"content": "_Scheme", "page": 6, "level": 3}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 7, "level": 5}}], [{"headings_0": {"content": "[No Observation Recommendation", "page": 7, "level": 5}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "A (ein", "page": 7, "level": 6}}], [{"headings_0": {"content": "A (ein", "page": 7, "level": 6}}], [{"headings_0": {"content": "A (ein", "page": 7, "level": 6}}], [{"headings_0": {"content": "A (ein", "page": 7, "level": 6}}], [{"headings_0": {"content": "A (ein", "page": 7, "level": 6}}], [{"headings_0": {"content": "A (ein", "page": 7, "level": 6}}], [{"headings_0": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "following;", "page": 7, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}]], "page": 6, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "- General Staff Salaries Industrialization  \n2 03 Sustainable  \n6,513,876 Welfare & entertainment. Petroleum Travel inland Development  \n3 06 Natural Resources,  \n18,227,000 General Staff Salaries Environment, Climate  \nTravel inland  \nChange, Land And  \nWorkshops, Meetings and Water  \nSeminars  \n4 09 Integrated  \n17,434,767 Welfare & entertainment. Transport  \nMaintenance - Transport Infrastructure And Equipment Services Transfers to other", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], "page": 8, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Travel inland \nPrinting, Stationery, Photocopying and Binding Information  \nand Communication  \nTechnology Services. Advertising and Public Relations  \nMembership dues and Subscription fees.  \n8 16 Governance And  \n376,069,886 General Staff Salaries Security Information and Communication  \nTechnology Supplies. Welfare and Entertainment Allowances (Incl. Casuals, Temporary,  \nsitting allowances  \nOfficial Ceremonies and State Functions \nTransfer to Other Government Units  \nFuel, Lubricants and Oils Maintenance - Transport Equipment \nEx-Gratia for Political leaders.  \nBoards, Committees and Council Allowances Electricity  \n18 Development Plan 113,331,153 Printing, Stationery, Implementation  \nPhotocopying and Binding Travel inland  \nMaintenance - Transport Equipment  \nGeneral Staff Salaries  \nStaff Training  \nWelfare and Entertainment Allowances (Incl. Casuals, Temporary,  \nsitting allowances  \nTotal  \n1,429,242,734 \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \nProgramme  \nAmount not Activities partially/ not warranted  \nimplemented  \n01 Agro-Industrialization -20,369,316 General Staff Salaries  \n03 Sustainable Petroleum  \n6,513,876 Welfare & entertainment. Development Travel inland \n0\\} SHUN \n\\| [e1aUa5 YOReULOJUT \u2018SODINag \nS43ySues Judes PIS \u201cYOREDIUNWWO5 \nleude> WEUdojanagq  \nuewny SaJ\u0131nosay SJewp Plgeulejsns Puy Jopas Puy Puy ai \nwnsjoag \nIE.1NJeN UOWUOAMUg puey erg Wawdojanag Pares33qu) SINIINSe \u00aelgeureysng vonesiuegun \n\u20ac0 99 due Jajey Hodsues) S8IIAIaS Sulsnoy 79 69 ru) OT \n11 Digital \n73,030,231 aoe. 99.98 Transformation  \n12 Human Capital 7 19,069), 909,3 18,488,264,4 4 96.95 Development 66 56 14 Public Sector \neee 1,768,764,93 100.17 \nTransformation  \n6  \n15 Community  \n44,000,000 46,520,000 1105.73 Mobilization And  \nMindset Change SALE +a 16 Governance And \n2,750,045,82 \nSecurity 9,684 4 8 18 Development Plan 561,5 374,258,587 TT 66.65 Implementation  \n\\|  \nTotal 28,218,983, 27,098,630, 96% 214  \n979 \n18 Development Plan  \n113,331,153 Printing, Stationery, Implementation  \nPhotocopying and Binding Travel inland  \nMaintenance - Transport Equipment  \nGeneral Staff Salaries  \nStaff Trainin  \nWelfare and Entertainment Allowances (Incl. Casuals, Temporary, sitting allowances)  \nTotal  \n1,429,242,734 \nUtilization of Warrants The Accounting 1.3 Out of the total warrants of UGX.28.2Bn availed during the year, Officer should ensure UGX.27.09Bn was utilized by the entity resulting in un-utilized that  \nthe warrants of UGX.1.1Bn representing utilization of 96% as shown unmplemented  \nin the table below;  \nactivities are rolled over to the net financial year.  \nThe warrants that were not utilized were meant for the following  \nkey activities that were partially or not implemented at all. \nTable Showing key activities affected by under-utilization of warrants  \nProgramme Amount not Activities partially/ utilised not implemented  \n01 Agro- 2,003,956 Travel inland Industrialization \nThe Accounting Officer attributed this to late clearance of recruitment by MoPS cleared the entity for recruitment.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 7, "level": 3}}], [{"headings_0": {"content": "wnsjoag", "page": 10, "level": 1}}], [{"headings_0": {"content": "IE.1NJeN UOWUOAMUg puey erg Wawdojanag Pares33qu) SINIINSe \u00aelgeureysng vonesiuegun", "page": 10, "level": 3}}], [{"headings_0": {"content": "IE.1NJeN UOWUOAMUg puey erg Wawdojanag Pares33qu) SINIINSe \u00aelgeureysng vonesiuegun", "page": 10, "level": 3}}], [{"headings_0": {"content": "IE.1NJeN UOWUOAMUg puey erg Wawdojanag Pares33qu) SINIINSe \u00aelgeureysng vonesiuegun", "page": 10, "level": 3}}], [{"headings_0": {"content": "IE.1NJeN UOWUOAMUg puey erg Wawdojanag Pares33qu) SINIINSe \u00aelgeureysng vonesiuegun", "page": 10, "level": 3}}], [{"headings_0": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "eee 1,768,764,93 100.17", "page": 11, "level": 1}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}], [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}]], "page": 9, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Agro-  \ne Three demonstration sites had been set up as planned  \ne Fully implemented Industrialization  \nand irrigation equipment had been installed. The  \nequipment were found to be functional.\n2. 11 Digital I sampled 14 households, each received their \u00ab Fully Implemented. Transformation  \nUGX.1,000,000. This was used to implement PDM projects.", "metadata": {"headings": [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}], "page": 14, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "12 Human Capital Only four out of the five construction projects were e This negatively Development completed and are in use.  \naffects the assessment of the e At the time of inspection, works at one project (Kisaikye  \nimpact of the un primary school) were not complete. Plastering, painting,  \nfinished project to floor finishes were not yet done, Windows and glasses  \nthe communities. had not been fixed. The water tank had not been installed  \nand the contractor had abandoned the project", "metadata": {"headings": [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}], "page": 14, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. 12 Human Capital e Construction works were still ongoing with a completion \u00ab Health  \nservice Development  \npercentage of approximately 85%. The facility was not  \ndelivery to the yet in use.  \nbeneficiaries has been delayed", "metadata": {"headings": [{"headings_0": {"content": "2,750,045,82", "page": 11, "level": 2}}], "page": 14, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "payroll and data captured by NIRA on the National IDs. The engage the affected \\| information is critical in the identification of an individual.  \nstaff and ensure that employee Inconsistent information undermines the integrity of the records are duly District\u2019s records and may complicate the employee service updated  \nand history and retirement procedures. Where the errors in dates brought to the of birth increase the length of service, it may lead to the attention of the irregular extension of employee service.  \nMinistry of Public Service within a The Accounting Officer responded that the affected staff had specified  \ntimeline been notified and the reconciliation process had kick started. for \nappropriate \nThe Accounting Officer further explained that he had asked action the individual employees to avail copies of their personal data  \nforms at the point of entry. \n2.4 Findings from Other Special Audit Procedures  \nI undertook other special audit procedures to review the oe The Accounting accuracy of the payroll including planning, budgeting and  \nOfficer should payments for the period of four years (2019/2020-2022/2023).  \nreconcile payrolls on a I noted that;  \nmonthly basis a) 3,608 employee records were captured on wrong  \nto ensure that scale/notches leading to an over computation of salaries are paid UGX.124,814,519 and under computation of accurately as \nUGX.370,982,136. \nper the salary scales and b) A total of. 146 employees were not paid salary amounting  \nbudget for to UGX.335,266,136 in the period under review leading to  \nannual salary arrears", "metadata": {"headings": [{"headings_0": {"content": "appointment.", "page": 16, "level": 2}}, [{"headings_0": {"content": "appropriate", "page": 17, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 17, "level": 2}}], [{"headings_0": {"content": "appropriate", "page": 17, "level": 2}}], [{"headings_0": {"content": "UGX.370,982,136.", "page": 17, "level": 2}}], [{"headings_0": {"content": "UGX.370,982,136.", "page": 17, "level": 2}}]], "page": 17, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "increments where  \nc) Over-remittance of UGX.135,032,175 and under- necessary. In remittance of UGX 509,004,160 of statutory deductions  \naddition, the were made by the entity during the period.  \nHCM system should be d) Sa Over-remittance of UGX.179,565,783 and under- reviewed by the remittance of UGX.146,733,305. of non-statutory Ministry of deductions were made by the entity during the period.  \nPublic Service to automate the The Accounting Officer responded that steps had been taken  \nincrements  \nto engage the MoPS to automate annual salary increments.  \nsince they are based  \non The Accounting Officer explained that, the recruitment of  \nindividual  \nParish Chiefs and Town agents to implement the Parish \nappointment \nDevelopment Model exhausted the District\u2019s quota on IPPS  \nanniversaries. which resulted into delayed access the main payroll. \npayments had been halted due to abscondment. The\\} e The Accounting Accounting Officer further indicated that the issue of Officer should overpayments was still being investigated by the District  \nensure that the management. salary arrears position is verified by Internal Auditor General and a certificate of arrears \nis obtained before payment of the arrears made by the MoFPED \ne The Accounting Officer should put in place controls to ensure that \nnon-statutory \ndeductions are \nalways \naccurately \ncomputed and promptly paid as per the payroll register. Besides, in case of any amounts over remitted these should be followed up with a view of recovery. \n2.5 Delayed deletion of employees from the payroll  \nThe Accounting I noted that UGX.33,564,219 was paid to 02 staff who had Officer  \nshould either been retired, transferred, absconded or died. These initiate a process of resulted into financial loss to government.  \ndeleting these names on the The Accounting Officer responded that although the National payroll. For staff on Identity Cards for the staff in question indicated an earlier date transfer of service, of birth compared to the IPPS records, management had the \nAccounting \nfollowed the Guidelines in the Uganda Public standing orders Officer  \nshould \n. Out of 602. approved positions, a total of 335 Service and positions were filled leaving a gap of 267 vacant  \nMoFPED to positions. In addition, 01 position was over-filled.  \nhave these positions filled  \nii.  \nThe entity did not have an approved and costed staff  \nestablishment for primary, secondary and tertiary \\|e The Accounting institutions while the staff structure for health facilities  \nOfficer should issued by Ministry of Health was not incorporated into  \nengage", "metadata": {"headings": [{"headings_0": {"content": "UGX.370,982,136.", "page": 17, "level": 2}}, [{"headings_0": {"content": "appointment", "page": 17, "level": 2}}], [{"headings_0": {"content": "appointment", "page": 17, "level": 2}}], [{"headings_0": {"content": "appointment", "page": 17, "level": 2}}], [{"headings_0": {"content": "appointment", "page": 17, "level": 2}}], [{"headings_0": {"content": "appointment", "page": 17, "level": 2}}], [{"headings_0": {"content": "non-statutory", "page": 18, "level": 3}}], [{"headings_0": {"content": "non-statutory", "page": 18, "level": 3}}], [{"headings_0": {"content": "always", "page": 18, "level": 8}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}], [{"headings_0": {"content": "accurately", "page": 18, "level": 8}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}]], "page": 17, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "relevant the district approved structure.  \nstakeholders to develop and iii. Relatedly, 04 staff on the payroll were not on the staff  \nimplement a list. costed staff structure for The Accounting Officer responded that efforts had been made  \nthe District to use the available staff and also secure additional funds  \nwithin a specific through seeking clearance to recruit and recruitment plan but  \ntimeframe.  \nthe District did not receive any positive response.  \ne The Accounting The Accounting Officer pledged that they have taken note of  \nOfficer should the gap and pledge to contact the responsible Ministries for  \nliaise with the same.  \nMinistry of Public Service The Accounting Officer noted that the staff in question had  \nto ensure the contradicting records on both NIRA and IPPS.  \nintegration of the staff list into the IPPS to allow for easier interface. \nOther Matter  \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 Implementation Of Key Government Grants/Programmes (FOCUS AREAS) In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and \nrecommendations; \n3.1 Education Development Grant  \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \noe 09 Projects/programs worth UGX.633,369,475 were screened for likely environmental and social impacts, had environment and social management plans and the screened Projects/programs reported on the implementation of prescribed mitigation measures.  \nThe District incorporated Education Development Grants Project activities totalling oe \nUGX.769,229,529 into the consolidated district plans and budgetary framework.  \noe UGX.736,229,000 (95%) was allocated for capital development works while UGX.33,000,529 (05%) to investment service costs as per the guidelines.  \noe All the UGX.769,229,529 budgeted funds were received out of which UGX.739,143,170 was spent resulting in an underutilisation of UGX.30,086,359  \noe The entity paid a sum of UGX.633,369,475 to approved/eligible capital Projects.  \noe I noted that all funds were spent on activities within the approved Education Development grant work plan.  \nAll procurement contracts were awarded to the bidders who passed the preliminary e", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 18, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}], [{"headings_0": {"content": "recommendations;", "page": 19, "level": 2}}]], "page": 19, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. HUMAN Construction of a  \n109,171,899 At the time of There was", "metadata": {"headings": [{"headings_0": {"content": "Seat", "page": 22, "level": 3}}], "page": 22, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Progra Activity details Pictures  \nTotal Summary of Audit mme expenditure findings conclusion (UGX) (Time, Quality,  \nQuantity, Cost  \nand \nFunctionality) \n\\| \u2018arrestor not\\| = \\| had  \nyet \nbeen installed and there was no label on the wall to show date of construction. \nThe construction of a two classroom block at Kisaikye IFC Primary school was awarded to Ms Alfonse engineering services LTD under procurement reference BUYE 830/WRKS/2022-23/00013 at a contract price of UGX.114,227,186. The contract start date was 18/11/2022 while the intended completion date was 17/3/2023. \nBy the end of the financial year, 30 June 2023, UGX.74,816,765 (65%) had been paid to the contractor. \nInspections carried out on 7 December 2023 revealed that the building was incomplete as shown in the table above implying that the project was 8months behind schedule with the following works not yet covered; \nSN Pending works  \nAmount as per BOQ", "metadata": {"headings": [{"headings_0": {"content": "Seat", "page": 22, "level": 3}}, [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}], [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}]], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Windows 11,688,000", "metadata": {"headings": [{"headings_0": {"content": "Functionality)", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "[2. Doors 2", "metadata": {"headings": [{"headings_0": {"content": "[2. Doors 2", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "heading"}}, {"content": "3. Floor finishes  \n2,938,500\n4. Wall finishes", "metadata": {"headings": [{"headings_0": {"content": "[2. Doors 2", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n4,704,000", "metadata": {"headings": [{"headings_0": {"content": "[2. Doors 2", "page": 23, "level": 3}}, [{"headings_0": {"content": "4,704,000", "page": 23, "level": 3}}]], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "5. Roof water drainage N 6,274,600\n6. Lightning protection  \n\\_\\_\\_2,620,000\n7. Fixtures and furniture  \n1,900,000\n8. Provision of billboard describing works to be", "metadata": {"headings": [{"headings_0": {"content": "4,704,000", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": " \n220,000 \n= done \n", "metadata": {"headings": [{"headings_0": {"content": "4,704,000", "page": 23, "level": 3}}, [{"headings_0": {"content": "220,000", "page": 23, "level": 2}}], [{"headings_0": {"content": "= done", "page": 23, "level": 3}}], [{"headings_0": {"content": "= done", "page": 23, "level": 3}}]], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "9. Plant at least 10 trees around the site", "metadata": {"headings": [{"headings_0": {"content": "= done", "page": 23, "level": 3}}], "page": 23, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1. Borehole Nakabira Bumyuuka 24942 Not provided Not functional west", "metadata": {"headings": [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}], "page": 33, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "ward", "metadata": {"headings": [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}], "page": 33, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Borehole Wesunire Wesunire = provided Not provided Not functional mission", "metadata": {"headings": [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}], "page": 33, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "3. Borehole wesunire Idhala Not provided Not provided Not functional", "metadata": {"headings": [{"headings_0": {"content": "Non-functional)", "page": 33, "level": 1}}], "page": 33, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "- \u201cActual \\| Actual spent", "metadata": {"headings": [{"headings_0": {"content": "| S Roadname | Scope of works Plann Planned", "page": 35, "level": 1}}], "page": 35, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1. Project Name: Kyabazinga Road.  \nProject status  \ne Project complete and in use Planned road length: 23km  \nRoad length  \nPlanned scope:  \nRoutine mechanised maintenance.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 2}}], "page": 37, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "e Actual length achieved 23km as planned. \nSensitization meeting, bush clearing, Culvert installation  \nunblocking existing culvert lines (8), e I noted that 31 culverts were installed excavation of offshoots, procure and install  \nforming five culvert lines.  \n24 concrete culverts of 600mm diameter,  \nunblocking existing culverts, backfilling and  \ncompaction, gravelling.  \nBill boards  \ne I noted that the beginning and end of the Planned cost:  \nroad was not marked with billboards UGX. 72,933,870  \nshowing the nature of road works and period of implementation.  \nActual Cost:  \nUGX. 71,763,000 \nImplementation period: Quarter 3 and 4 \n", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 2}}, [{"headings_0": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "following;", "page": 36, "level": 2}}], [{"headings_0": {"content": "following;", "page": 36, "level": 2}}]], "page": 37, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Project Name: Nakabira-Bugaya-Ndalike Project  \ne Project complete and in use Planned road length: 25km  \nlength Planned scope:  \nRoutine mechanised maintenance.", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 36, "level": 2}}], "page": 37, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Auditor's Responsibility for the Audit of Financial Statements  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAls will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAI's, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}, [{"headings_0": {"content": "Implementation", "page": 37, "level": 3}}]], "page": 39, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "Sub Counties for incorporation in the L  \n\\| District Budget and \\| Work Plan.  \nGeneral Meetings \u00ab 73 SACCOs held a general meeting.  \nThe Accounting Officer by PDM SACCOs eIn 73 SACCOs, a leadership vetting responded that the PDM committee was elected and inaugurated  \nSecretariat and MoFPED eIn 73 PDM SACCOs, the vetting criterion had threatened not to following the PDM SACCO bye laws was release PRF\\_ balances approved and included in the unless there was minutes/agenda evidence of funds e 73 PDM SACCOs did not have training of the absorption.  \nPDM SACCO members during the meeting  \ne 73 PDM SACCOs included the bank account  \nopening resolution in the minutes.  \ne By the time of the first general meeting, 69  \nPDM SACCOs had already received funds  \ntotalling UGX.526,095,903. Appendix 5  \nrefers. \n> SACCO \ne 73 SACCOs had constituted the sree The Accounting Officer Committees and  \nexecutive committees as well as the Loan, promised to ensure that Sub Committees Production, Marketing, Business the PDM SACCO Development services, Finance and Committees and sub investment sub Committees.  \ncommittees are fully \u00ab The supervisory committees and the constituted and subcommittee were not functional. functional. \\| \\_  \nAppendix 6 refers \nFailure by sub-counties to prepare priorities from Parishes may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. Non-functional sub committees may hinder oversight there by resulting into irregularities and mismanagement of PRF funds. \nThe Accounting Officer should ensure that the sub committees are fully operationalised. \nRegistration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier", "metadata": {"headings": [{"headings_0": {"content": "|2 | May", "page": 42, "level": 3}}, [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}]], "page": 45, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions money lenders act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}], "page": 45, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its \nThe Chairperson PDM SACCO shall from time to time update the PDM Member e \nRegister and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \ne The AO shall submit an Attestation Form to confirm that the PDM SACCO was \nformed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature of Observations \nManagement \nregistration \nResponse \nLicensing of PDM e 73 SACCOs were not licensed to take The \nAccounting \nSACCOs Under the on the business of lending under Officer responded Microfinance Microfinance Institutions money that all the Institutions Money  \nlenders act as detailed in Appendix 7. registered 73 PDM Lenders Act  \nSACCOs were still \non probation and therefore could not \nbe  \nlicensed \naccording to the Microfinance \nInstitutions money lenders Act. \nSigning of PRF e UGX.191,859,543 was transferred to The Accounting \nFinancing \n27 SACCOs before signing PRF Officer explained Agreements financing agreement. \nthat transfer of PRF \neIn 73 PDM SACCOs, the SACCO bank to SACCOs was account number provided was captured automatically done in the signed PRF Financing Agreement by  \nMoFPED \nas guided by Budget execution circular unconditionally  \nfor FY 2022/2023, June 2022.  \nafter proof of legitimacy of the PDM SACCOs. \nIrregularities in registration of PDM SACCOs and Enterprise Groups could lead to loss of PRF due to; funding illegitimate, SACCOs that do not meet minimum requirements for operation and extending loans to members of non-existent enterprise groups, and ineligible beneficiaries. In addition, enforcement of recovery of PRF from beneficiaries by unlicensed PDM SACCOs may be legally challenged. \nThe Accounting Officer should ensure close monitoring of the probation period so that licenses for money lending business are obtained by the SACCOs.", "metadata": {"headings": [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}, [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}], [{"headings_0": {"content": "> SACCO", "page": 45, "level": 2}}], [{"headings_0": {"content": "Management", "page": 46, "level": 3}}], [{"headings_0": {"content": "registration", "page": 46, "level": 6}}], [{"headings_0": {"content": "registration", "page": 46, "level": 6}}], [{"headings_0": {"content": "registration", "page": 46, "level": 6}}], [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}], [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}]], "page": 45, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons.  \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.  \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.  \nAll beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June \n2023). \nSubsistence households applying to access PRF should be determined and selected at village level through a vetting meeting convened by the enterprise groups and attended by LCi Chairpersons (applies after 5th June 2023).  \nFor farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). \nI made the following observations; \nObservations Management Response", "metadata": {"headings": [{"headings_0": {"content": "Financing", "page": 46, "level": 3}}, [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}], [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}], [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}], [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}]], "page": 47, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "1. Selection  \nand e 73 parishes selected flagship projects that The Accounting Officer Implementation of were inconsistent with the LG selected explained thatthe projects Prioritized/Flagship priority commodities.  \nimplemented by the Projects  \ne 621 out of 1,492 farmer households had been enterprises/households implemented dictated by the prevailing projects that were not from the priority climatic  \nseason/agro- commodity list. Details are in Appendix ecological setting to avoid\n2. losses as funds were released late, however, the projects would in future be reconciled with the priority projects under normal conditions.\n3. Insurance Policy for \\* 654 PRF beneficiaries who carried out The Accounting Officer Farming Enterprises  \nfarming enterprises in 7 PDM SACCOs did explained that the not obtain agricultural insurance policies requirements of insurance from UAIS.  \npolicy were programmed", "metadata": {"headings": [{"headings_0": {"content": "2023).", "page": 47, "level": 2}}], "page": 47, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "\\| BUMOGOLI KAGULU PDM SACCO 25,000,000 25,000,000  \n25,000,000 25,000,000 100,000,000 75,000,000 BUMYUKA BUYENDE PDM SACCO  \n25,000,000 25,000,000 50,000,000 100,000,000 100,000,000 BUSAABI BUGAYA PDM SACCO  \n25,000,000 50,000,000 25,000,000 100,000,000 100,000,000 BUTASWA-BUGAYA PDM SACCO 25,000,000 25,000,000  \n50,000,000 100,000,000 75,000,000 BUTAYUNJWA - BUYANJA PDM SACCO 25,000,000 25,000,000  \n25,000,000 25,000,000 100,000,000 75,000,000 BUTONGOLE NDLOWA PDM SACCO  \n25,000,000 50,000,000 25,000,000 100,000,000 100,000,000 BUYAMBA NGANDO PDM SACCO 25,000,000 25,000,000  \n25,000,000 25,000,000 100,000,000 75,000,000 BUYANJA - BUYANJA PDM SACCO  \n25,000,000 25,000,000 50,000,000 100,000,000 100,000,000 BUYENDE BUYENDE PDM SACCO 25,000,000 25,000,000  \n50,000,000 100,000,000 75,000,000 \\| BUYUMBA KAGULU PDM SACCO  \n25,000,000 25,000,000 50,000,000 100,000,000 100,000,000 GUMPI GUMPI PDM SACCO 25,000,000 25,000,000", "metadata": {"headings": [{"headings_0": {"content": "nyeuey npuny 0298S obuew) apuadng o03eS 1va3N39 EZOT", "page": 49, "level": 2}}], "page": 53, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "38 Buyende DLG Kigingi Kigingi Nkondo PDM Sacco \\| 39 Buyende DLG Kigweri Kigweri Bugaya\\_PDM Sacco 40 Buyende DLG Kimbaya Kimbaya Gumpi\\_PDM Sacco 41 Buyende DLG Kinambogo Kinambogo Buyende PDM Sacco 42 Buyende DLG Kiribairya \u2014FKirimbi Kiribairya Buyende PDM Sacco 43 Buyende DLG Kirimbi  \nNgandho PDM Sacco  \n44 Buyers Buyende DLG Kirimwa Kirimwa Kagulu\\_PDM Sacco  \n45 DLG Kisaikye Kisaikye Kidera\\_PDM Sacco 46 Buyende DLG Kitaidhumba Kitaidhumba Kidera\\_PDM Sacco 47 Buyende DLG Kitete Kitete Kidera PDM Sacco  \n48 Buyende DLG Kitukiro Kitukiro Gumpi\\_PDM Sacco  \n49 Buyende DLG Kiwaba Kiwaba Nkondo PDM Sacco  \n50 Buyende DLG Kyankoole Kyankoole Bukungu PDM Sacco 51 Buyende DLG Makanga\\_ Makanga Buyende PDM Sacco 52 Buyende DLG Malima Malima Nkondo PDM Sacco  \n53 Buyende DLG Mango Mango Buyende PDM Sacco 55] 54 Buyende DLG Miseru Miseru Kidera PDM Sacco Buyende DLG \u2014\\_Nabigaga Mulali Mulali Kagulu\\_PDM Sacco  \n56 Buyende DLG  \nNabigaga Ndolwa\\_PDM Sacco  \n57 Buyende DLG Nabisiki Nabisiki Ngandho PDM Sacco 58 Buyende DLG Namusikizi Namusikizi Bugaya\\_PDM Sacco 59 Buyende DLG Namusita Namusita\\_Buyende PDM Sacco 60 Buyende DLG Ndolwa Ndolwa Ndolwa PDM Sacco  \n61 Buyende DLG Ndudu Ndudu Kidera PDM Sacco  \n62 Buyende DLG Ndulya Ndulya Nkondo\\_PDM Sacco  \n63 Buyende DLG Ngandho Ngandho Ngandho PDM Sacco 64 Buyende DLG Nkoone Nkoone Irundu PDM Sacco  \n65 Buyende DLG Nsekaseka Nsekaseka Nkondo PDM Sacco\\_\\| 66 Buyende DLG Nsomba Nsomba Kagulu\\_PDM Sacco \\| 67 Buyende DLG Ntaala Ntaala Buyanja PDM Sacco \\| 68 Buyende DLG Wandago \\| Wandago Ngandho PDM Sacco 69 Buyende DLG Wesunire \\| Wesunire Ndolwa\\_PDM Sacco Total", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}], "page": 57, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "7 Dec 2022  \n7 Jun 2022 7,105,909 7 Dec 2022  \n28 Jun 2022 7,105,909 4 Dec 2022  \n28 Jun 2022 7,105,909 2 Dec 2022  \n28 Jun 2022 7,105,909 29 Nov 2022  \n28 Jun 2022 7,105,909 7 Dec 2022 14 Jun 2022 7,105,909 15 Dec 2022  \n13 Jun 2022 7,105,909 7 Dec 2022  \n5 Jul 2022 7,105,909 7 Dec 2022  \n5 Jul 2022 7,105,909 7 Dec 2022 \\|  \n29 Jun 2022 7,105,909 6 Dec 2022  \n29 Jun 2022 7,105,909 7 Dec 2022  \n7 Jun 2022 7,105,909 30 Nov 2022  \n5 Jul 2022 7,105,909 2 Dec 2022  \n28 Jun 2022 7,105,909 7 Dec 2022 \\|  \n7 Jun 2022 7,105,909 1 Dec 2022  \n28 Jun 2022 7,105,909 7 Dec 2022  \n5 Jul 2022 7,105,909 15 Dec 2022  \n13 Jun 2022 \\_\\_ 7,105,909 7 Dec 2022 28 Jun 2022 7,105,909 7 Dec 2022  \n14 Jun 2022 7,105,909 7 Dec 2022 Fr  \n28 Jun 2022 7,105,909 1 Dec 2022  \n28 Jun 2022 \\_7,105,909 7 Dec 2022  \n2 Dec 2022 25,000,000 7 Dec 2022  \n28 Jun 2022 7,105,909 7 Dec 2022  \n28 Jun 2022 7,105,909 7 Dec 2022  \n14 Jun 2022 7,105,909 6 Dec 2022  \n13 Jun 2022 7,105,909 8 Dec 2022  \n7 Jun 2022 7,105,909 15 Dec 2022  \n13 Jun 2022 7,105,909 30 Nov 2022  \n5 Jul 2022 7,105,909 7 Dec 2022  \n28 Jun 2022 7,105,909 7 Dec 2022  \n28 Jun 2022 7,105,909 \n526,095,903 \nAppendix 6: Non functionality of SACCO committees and sub committees  \nFunctionali of SACCO committees and sub committees  \nSupervisory Executive Loan Sub Production Marketing sub Business Finance and committee Committee committee sub Committee Development investment sub Committee services sub Committee \nVote Paris Name of Was Is the Was it Is the Was Name h SACCO it commit Constit commit it \nCommittee  \nIs the Was Is the Is the  \nIs the comm it comm committee committee Name Const tee uted? tee Const ittee Const ittee operational operational ituted operati (yes/N operati ituted opera ituted opera ?  \n?", "metadata": {"headings": [{"headings_0": {"content": "25,000,000 25,000,000 | | 100,000,000 _75,000,000", "page": 54, "level": 6}}, [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}]], "page": 57, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "- onal? 0) onal? ? tional ? tional (operation (operation (yes/ (operat (operat (yes/\n- (yes/ ?  \nal or Not al or Not No) ional or ional or No) (oper No) (oper operational operational Not Not ation ation ) ) operati operati al or al or  \nonal) onal) Not Not  \nopera  \nopera  \ntional  \ntional  \n)  \n)", "metadata": {"headings": [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}], "page": 58, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "1 Buyende Bagey Nakabira Not Operatio Not Not Not Not DLG a Buyende PDM operatio nal  \noperati operati operational operational Sacco nal onal onal \nBuyende Budipa Budipa Irundu Operatio  \nNo \nnal \nBuyende = Budoola Dperatio Operatio  \nDLG Gumpi PDM nal  \nSacco  \nnal  \nBuyende Bugay Bugaya ee Not Operatio = No  \nDLG a Bugaya PDM operatio nal  \nSacco  \nnal  \na = \\| DLG si Irundu PDM operatio nal a  \noperational \nee Buyende Bukun Bukungu Not - Operatio No rrr No \"1\" No \nSacco nal PPP Seay = rt  \nSacco  \nnal \n54 \n7 Buyende Bukut Bukutula Yes Not Yes Operatio  \nNo No DLG ula Irundu PDM operatio nal  \nSacco  \nnal \nBuyende Bulem Bulembo Yes Not Yes Operatio 2 \u00b0o 2 o\u00b0 == o\u00b0 DLG bo Kidera PDM operatio nal  \nSacco  \nnal \nBuyende Bumogoli Yes Not Yes Operatio Yes ton] \\| = o = \u00b0 o\u00b0 o\u00b0 DLG goli Kagulu PDM operatio nal ation  \nSacco nal al  \n1 0 Buyende Bumyu Bumyuka Yes Not Yes Operatio No No = \u00b0 \u00b0 = \u00b0 2 oO DLG ka Buyende PDM operatio nal  \nSacco  \nnal \n1 1 Buyende Busaa Busaabi Yes Not Yes Operatio No No = o\u00b0 2 oO 2 \u00b0  \nee o = \u00b0 DLG bi Bugaya PDM operatio nal  \nSacco  \nnal", "metadata": {"headings": [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}, [{"headings_0": {"content": "526,095,903", "page": 57, "level": 3}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}], [{"headings_0": {"content": "nal", "page": 58, "level": 4}}]], "page": 58, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "2. Buyende Butas Butaswa \u2014 Yes Not Yes Operatio No No No = \u00b0 2 oO DLG Wi \u00b0 Bugaya PDM operatio nal  \nSacco  \nnal", "metadata": {"headings": [{"headings_0": {"content": "nal", "page": 58, "level": 4}}], "page": 59, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "list"}}, {"content": "Malima Nkondo PDM Sacco  \nNo Mango Buyende PDM Sacco  \nNo 56 Buyende DLG Miseru Miseru Kidera\\_PDM Sacco  \nNo 57 Buyende DLG Mulali  \nMulali Kagulu\\_PDM Sacco  \nNo 58\\_\\| Buyende DLG Nabigaga Nabigaga Ndolwa\\_PDM Sacco No 59 Buyende DLG nee Nabisiki  \nNabisiki Ngandho PDM Sacco  \nNo 60 Buyende DLG  \nNabitula Gumpi\\_PDM Sacco  \nNo 61 Buyende DLG Nakumukuyu  \nNakumukuyu Bugaya\\_ PDM Sacco  \nNo 62 Buyende DLG Namusikizi \\| Namusikizi Bugaya\\_PDM Sacco No 63 Buyende DLG Namusita Namusita\\_Buyende PDM Sacco No 64 Buyende DLG Ndolwa Ndolwa Ndolwa\\_PDM Sacco No 65 Buyende DLG Ndudu  \n66 Buyende DLG Ndulya  \n67 Buyende DLG Ngandho  \n68 Buyende DLG Nkoone  \n69 Buyende DLG Nsekaseka  \n70 Buyende DLG Nsomba  \n71 Buyende DLG \u2014 ad  \n72 Buyende DLG Wandago  \n73 Buyende DLG Wesunire \nNdudu Kidera PDM Sacco \n\u201cie No \nNdulya Nkondo\\_PDM Sacco  \nNgandho Ngandho PDM Sacco  \nNo Nkoone Irundu PDM Sacco  \nNo Nsekaseka Nkondo PDM Sacco  \nNo Nsomba Kagulu PDM Sacco  \nNo Ntaala Buyanja PDM Sacco  \nNo Wandago Ngandho PDM Sacco  \nNo Wesunire Ndolwa PDM Sacco  \nNo \n61 \nAppendix 8: Failure to select and implement prioritized/flaqship projects  \nSN Vote Name Parish Name of SACCO  \nList of flagship projects per  \nAre the flagship How Number Number of Name SACCO projects many of PDM PDM consistent with enterpri enterpri enterprise the priority ses are ses groups not commodities implem implementing selected by the enting \nflagship", "metadata": {"headings": [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}, [{"headings_0": {"content": "an Sacco", "page": 62, "level": 5}}], [{"headings_0": {"content": "\u201cie No", "page": 65, "level": 4}}], [{"headings_0": {"content": "\u201cie No", "page": 65, "level": 4}}], [{"headings_0": {"content": "\u201cie No", "page": 65, "level": 4}}], [{"headings_0": {"content": "\u201cie No", "page": 65, "level": 4}}], [{"headings_0": {"content": "flagship", "page": 66, "level": 1}}]], "page": 65, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "LG? flagship projects Yes/No  \nprojects  \n1 Buyende DLG  \nBageya  \nNakabira Buyende PDM Diary, Poultry, Piggery, Fish, Cassava,  \nSacco  \nCoffe, Banana, Goats  \n2 Buyende DLG  \nBudipa  \nBudipa Irundu \\_PDM Sacco Diary, Piggery, Cassava, Goats  \n3 Buyende DLG Budoola Budoola Gumpi PDM Sacco Diary, Piggery, Cassava, Goats,  \n4 Poultry, Maize  \n4 Buyende DLG Bugaya Bugaya Bugaya PDM Cassava, Diary, Goat, Piggery,  \n10 Sacco Poultry, Maize  \n5 Buyende DLG Bugulusi Bugulusi Irundu PDM Diary, Goats, Maize, Gnuts No  \n4 9 5 Sacco  \n6 Buyende DLG Bukungu Bukungu Bukungu PDM Diary, Goat, Piggery, Poultry, Maize No  \nSacco  \n7 Buyende DLG Bukutula Bukutula Irundu PDM Fish, Diary, Goats, Piggery, Poultry, No  \nSacco  \nMaize  \n8 Buyende DLG Bulembo Bulembo Kidera PDM Diary, Goats, Piggery, Poultry, Beans No  \nSacco  \n9 Buyende DLG  \nBumogoli Bumogoli Kagulu PDM  \nSacco \nFish, Cassava, Diary, Goats, Piggery, No Poultry, Gnuts, Rice  \n10 Buyende DLG Bumyuka Bumyuka Buyende PDM Cassava, Diary, Piggery, Poultry, No Sacco  \nBuyende DLG Busaabi  \nBusaabi Bugaya PDM  \nSacco \nMaize  \nCocoa, Diary, Goats, Piggery, Poultry, No Maize, Passionfruits, Water melon  \nBuyende DLG Butaswa Butaswa Bugaya PDM Fish, Cassava, Diary, Goats, Piggery, No Sacco \nPoultry \n13 Buyende DLG Butayunjwa Butayunjwa Buyanja PDM Diary,Goats, Poultry  \nNo Sacco  \nBuyende DLG Butongole Butongole Ndolwa PDM Cassava, Diary,Goats, Piggery,  \nNo Sacco  \nPoultry, Maize, Citrus, Soya,Passion  \nFruits  \nBuyende DLG Buyamba Buyamba Ngandho PDM Cassava, Piggery, Poultry, Maize No Sacco \n62 \n12 18 6 \n8 12 4", "metadata": {"headings": [{"headings_0": {"content": "flagship", "page": 66, "level": 1}}, [{"headings_0": {"content": "flagship", "page": 66, "level": 1}}], [{"headings_0": {"content": "flagship", "page": 66, "level": 1}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}], [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}]], "page": 66, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}, {"content": "16 Buyende DLG Buyanja Buyanja Buyanja PDM Diary, Piggery,Poultry, Maize, Coffee, No  \n10 16 6 Sacco Passion fruits \\| 17 Buyende DLG Buyende Buyende Buyende PDM Cassava, Diary, Goats,Piggery,Poultry, No  \n17 26 9 Sacco Maize \\_ 18 Buyende DLG Buyumba Buyumba Kagulu PDM Fish, Cassava, Diary, Piggery, Poultry, No  \n18] \u201c\\| 24 6 Sacco Maize, Citrus  \n19 Buyende DLG Gumpi Gumpi Gumpi PDM Sacco Cassava, Diary,Piggery, Poultry, No  \n21 28 7 [ Maize, Banana ot 20 Buyende DLG Gwase Gwase Ngandho PDM Cassava, Goats, Piggery No  \n6 13 7 \\|  \nSacco  \n21 Buyende DLG Igalaza Igalaza Irundu PDM Sacco Fish, cassava, Diary, goats, Piggery, No  \n7 16 9 poultry, Maize, Soya, Gnuts, Turkey,  \nBeans  \n22 Buyende DLG Ikaanda Ikaanda Buyende PDM Cassava, Diary, Goats,Piggery,Poultry, No  \nSacco Maize, Turkey, Water melon  \n3 \\| Bored DLG Immeri Immeri Nkondo PDM Diary, Piggery, Poultry, Maize No  \nSacco  \n24 Buyende DLG Inuula \\| Tnuula Gumpi\\_PDM Sacco Goats, Piggery, Poultry, Coffee No  \n25 Buyende DLG Iraapa Iraapa Bugaya PDM Sacco Cassava, Piggery, poultry, Banana No  \n26 Buyende DLG Iringa East Iringa East Nkondo PDM Cassava, Diary, Piggery, Poultry No  \nSacco  \n27 Buyende DLG Iringa West Iringa West Nkondo PDM Diary, Piggery, Poultry, Maize, Banana No  \nSacco  \n28 Buyende DLG Irundu Irundu Irundu PDM Sacco Fish, Diary, Goats, Piggery, Poultry, No  \nMaize, Cassava, Gnuts Maize,  \n29 Buyende DLG Itamia Itamia Kidera PDM Sacco Diary, Goats, Piggery, Poultry, No  \nGnuts  \n\\| \n30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "metadata": {"headings": [{"headings_0": {"content": "Poultry", "page": 66, "level": 3}}, [{"headings_0": {"content": "30 Buyende DLG Iyingo Iyingo Kagulu PDM Sacco_ Diary, Goat, Piggery, Poultry No", "page": 67, "level": 3}}]], "page": 67, "document_name": "Buyende District Local Government Report of the Auditor General,2023", "type": "paragraph"}}], "table_of_contents": []}
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