diff --git "a/reports/chunks/Gomba District Local Government Report of the Auditor General, 2023.chunks.json" "b/reports/chunks/Gomba District Local Government Report of the Auditor General, 2023.chunks.json"
--- "a/reports/chunks/Gomba District Local Government Report of the Auditor General, 2023.chunks.json"
+++ "b/reports/chunks/Gomba District Local Government Report of the Auditor General, 2023.chunks.json"
@@ -1 +1 @@
-{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF GOMBA-DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE 2023", "metadata": {"headings": [], "page": 1, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGINAL COPY...", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], "page": 1, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "r\u00e9lu fi > 746% \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTable of Contents", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}, [{"headings_0": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}]], "page": 1, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], "page": 2, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "We Bye ii eee ee eee eee ieee \nBSE Or NS iii eee eee eee eas \nSN)  \nI ee re Era \nBES FER IF er 1 \nPET AUT DIN irn  \n1 nn EEE \n10 Sphere Brei Br. nenne 1 2.0 Management of the Government Salary Payroll......u.eeeseeeeeeennennnnnenennnnnnnnn 8 \nEMPHASIS OF MAT TER  \ni sauce anna anna nennen anna nun nen nenennen \n8.0  \nChange in Accounting Treatment for Non-current Assets... 11 \nOTHER MATTER. 11 een \n4.0 Implementation of Key Government Grants/Programmes ...........nnenenen 11 \n4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant................eeeenn. 21 12 Eiisssen DEREN Eee 15 \nMi FANE SINE 17 EEEEEEEE \nATT Le recuse 18 anes pe Sern et i mnaceemsacaen \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS ..........cscsesssscsecseeececeeees 19 AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS ........................ 19 OTHER REPORTING RESPONSIBILTTIES ...............uneensensseneenennsnnnnnenennnennnnnnennnannennnnnennnnnnnnnannn 20 REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION ...........nneseenenenennnnn 20 \n5.0 Implementation of the Parish Developrrient Model  \n20 sss: cesssissessaresesoonnensmsnannasscarnmcnsexnesnns \nAppendices .ccccccsssssssssseeessee ten Fi nots 27 pmol  \nSa SOA HARING EA RAAT satindeannnannenanranenaneneaccs \n= List of Acronyms-\\*", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}, [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "ORIGINAL COPY...", "page": 1, "level": 3}}]], "page": 2, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Seman U", "metadata": {"headings": [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 3, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "District Local Government \nHuman Capital Management System \nr ocal Government Financial and Accounting Manual, 2007 LGPPDA \nMinistries, Departments and Agencies \nMinistry of Local Government  \nNational Audit Act  \nNon-Tax Revenue  \nOffice of the Auditor General  \nProgram Budgeting System  \nPayroll Consults Africa  \n\\{I ayroll Deduction Management System Procurement & Disposal Unit  \nPublic Finance Management Act  \nPublic Finance Management Regulations  \nPublic Procurement & Disposal of Public Assets PPDA  \nPermanent Secretary / Secretary to Treasury Treasury Single Account  \nTreasury Sub Single Account  \nUganda Banker's Association  \nCc Consolidated Fund \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF GOMBA 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 Gomba 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 Gomba District Local Government, for the year ended 30\" June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General. \nBASIS FOR OPINION", "metadata": {"headings": [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}, [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}]], "page": 3, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\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. \nIn arriving at my findings; \u00b0I- 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 Gomba 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/Municipal Council/City 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. 27,494,825,899 out of which UGX. 26,617,731,147 was warranted as shown below; \nSN Details \n\\| Budget UGX Warrants UGX  \n\\| % funding  \n1 Recurrent (Wage) 16,885,235,625 16,885,235,613 100%  \n2 Bee (Non-wage) 2,430,703,049 1,777,221,639 73%  \n3 Development 8,178,887,225 7,955,273,895 97% \\| Total \\| 27,494,825,899 26,617,731,147 \\| 97% \nOut of the total warrants of UGX. 26,617,731,147 I reviewed the utilisation of warrants worth 20,760,972,493 (78%) as summarised in the table below; \nSN Details Actual Cumulative Cumulative expenditure Actual % out of (UGX) expenditure total warrants", "metadata": {"headings": [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}, [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "Seman U", "page": 3, "level": 2}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}]], "page": 4, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1 Wage expenditure 17,554,764,519 17,554,764,519 66%", "metadata": {"headings": [{"headings_0": {"content": "1 Wage expenditure 17,554,764,519 17,554,764,519 66%", "page": 5, "level": 3}}, {"headings_1": {"content": "Seman U", "page": 3, "level": 2}}], "page": 5, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 PDM expenditure audited 48,707,700 17,603,472,219 66%", "metadata": {"headings": [{"headings_0": {"content": "1 Wage expenditure 17,554,764,519 17,554,764,519 66%", "page": 5, "level": 3}}, {"headings_1": {"content": "Seman U", "page": 3, "level": 2}}], "page": 5, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "metadata": {"headings": [{"headings_0": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}, {"headings_1": {"content": "1 Wage expenditure 17,554,764,519 17,554,764,519 66%", "page": 5, "level": 3}}], "page": 5, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SFG  \nLe Microscale irrigation projects 137,585,065 18,088,252,270 68% 6 UGIFT (Infrastructure) 868,050,801 18,956,303,071  \n7 Grants and other transfers 501,450,144 19,457,753,215 73% 8 Budget outputs sampled ~~] 1,303,219,278 ne 78% Total of the utilised 20,760,972,493  \nwarrants audited  \nTotal warrants 26,617,731,147 \nObservation  \nRecommendation Revenue Performance \nPerformance of Local Revenue  \nAccording to the approved budget, the DLG planned to collect local I advised the Accounting revenue of UGX. 552,000,000 however; by the end of the year, only Officer to adopt the use UGX338,247,700 had been collected representing 61% performance. of E-collection system for The summary is in the table below and the details are in appendix assessment and eventual", "metadata": {"headings": [{"headings_0": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}, {"headings_1": {"content": "1 Wage expenditure 17,554,764,519 17,554,764,519 66%", "page": 5, "level": 3}}, [{"headings_0": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}, {"headings_1": {"content": "1 Wage expenditure 17,554,764,519 17,554,764,519 66%", "page": 5, "level": 3}}], [{"headings_0": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}, {"headings_1": {"content": "1 Wage expenditure 17,554,764,519 17,554,764,519 66%", "page": 5, "level": 3}}]], "page": 5, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1(a)", "metadata": {"headings": [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], "page": 6, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "collection to improve on the revenue collection.  \nL No Source Approved Actual Variance (UGX)  \nbudget (UGX) Collections(UGX)  \n1 Tax 372,000,000 231,180,200 140,819,800  \nRevenues  \nNon-Tax 180,000,000 107,067,500 72,932,500  \nRevenues  \n552,000,000 338,247,700 213,752,300 \nUnder collection of local revenue denied the resources for implementation of the planned activities. Refer to Appendix 1(b) \nThe Accounting Officer attributed under collection of local revenue due to the following:  \ne Manual assessment and billing of local revenue system in the district.", "metadata": {"headings": [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}, [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}]], "page": 6, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Performance of GOU warrants The DLG had an approved budget of UGX. 27,494,825,899 to implement the various programmes, out of which I advised the Accounting UGX. 26,617,731,147 was warranted resulting in a shortfall of Officer to rollover on the UGX. 877,094,752 representing 97% performance. implemented activities to the subsequent period. The performance of warrants for each of the programmes is shown in the table below; I also advised the Programme Approved Warrants Variance % Accounting Officer to Budget (UGX) (UGX) funding liaise with the MoFPED to Agro- 100% ensure all the budgeted Industrializatio 1,516,959,391 1,516,959,391 u funds are warranted. n Community 50% Mobilization 410,277,767 203,426,054 206,851,713 And Mind-set Change Integrated 91% Transport 738,724,086 670,616,352 68,107,734 Infrastructure And Services Natural 97% Resources, 856,704,947 830,204,943 26,500,004 Environment, ~No Observation Recommendation As a result of failure to warrant the budgeted funds, the District could not implement the following; Office accomodation for staff was not improved e Some children missed out on immunisation programmes. e mobilization of community groups by the CDOs and Funding e of the targeted beneficiary groups were not undertaken. e District Council and 2 Committee sittings not held, DEC monthly fuel allowances not paid for 4 months and Chairman\u2019s vehicle servicing and maintenance not done regularly. 2 five stance lined pit latrines at Kanoni UMEA and Lwansasi e P.S. not constructed e DTPC meetings held without facilitation, repairing of fixed assets not done, telcom and internet data allowances not paid to entitled officers. e Failure to fund political leaders to carry out supervision of projects. Routine manual maintenance of District roads by Road Gangs e which carried out for only 4 months while protective gears for road gangs were also not procured. The Accounting Officer attributed this to budget cuts from MOFPED, funding partners and unrealised local revenue. 1.3 Performance of External Assistance The entity had an approved budget for external assistance of I advised the Accounting UGX. 222,867,000 from the various programmes out of which Officer to rollover on the UGX. 163,542,798 was warranted resulting in a\\_ shortfall of implemented activities to UGX. 59,324,202 representing 73%% performance. the subsequent period. The performance of warrants for the programmes is shown in the table below; Programme Approved Warrants Variance % budget (UGX) (UGX) (UGX) funding Human Capital 222,867,000 163,542,798 59,324,202 Development 222,867,000 163,542,798 59,324,202 The UGX. 59,324,202 that was not warranted was meant for some of the following key activities which", "metadata": {"headings": [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}, [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}]], "page": 6, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Observation  \nPecommendation  \ncould not implement the following;  \nAs a result of failure to warrant the budgeted funds, the District could  \nnot implement the following;  \nSitting allowances for VHTs and health workers were not fully  \n.  \npaid.  \ne Immunisation outreaches  \nMaternal and child health service delivery  \n.  \nThe Accounting Officer attributed this to budget cuts by the  \nDevelopment partners.  \n1.4 Utilization of Warrants  \nI advised the Accounting Out of the total warrants of UGX. 26,617,731,147 availed during the Officer to roll the year, UGX. 25,165,036,528 was utilized by the entity resulting in un- affected activities for utilized warrants of UGX. 1,452,694,619 representing utilization of implementation in the 95% as shown in the table below;  \nsubsequent  \nperiod. \nProgramme Warrants (UGX) Utilised Variance % warrants (UGX) (UGX) utilis atio  \nn Agro-  \nIndustrializatio  \nn 1,516,959,391 1,487,095,419 29,863,972 Community  \nMobilization  \nAnd Mind-set 203,426,054 168,351,483 35,074,571 83% Change  \nIntegrated  \nTransport  \nInfrastructure 670,616,352 653,628,875 16,987,477 97% And Services  \nNatural  \nResources,  \nEnvironment,  \nClimate 830,204,943 791,514,635 38,690,308 Change  \nPrivate Sector  \nDevelopment 42,834,132 38,499,784 4,334,348 \nHuman Capital  \nDevelopment 17,956,423,681 17,276,718,251 679,705,430 96% \nPublic Sector  \nTransformation 3,827,078,356 3,270,030,298 557,048,058 \nGovernance  \nAnd Security 1,070,179,014 1,047,766,043 22,412,971 \nDevelopment  \n431,431,740  \nPlan  \nImplementatio 500,009,224 68,577,484 86% n  \nTotal 26,617,731,147 25,165,036,528 1,452,694,619\\| 95% \n", "metadata": {"headings": [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}, [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}]], "page": 8, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -[ Recommendation 3 Lack of appropriate performance indicators and targets in the I advised the Accounting work plans  \nOfficer to liaise with Regulation 11 (2) b of the Public Finance Management Regulations, MOFPED for support in 2016 states that the work plan of a vote shall indicate the key this area.  \nperformance indicators to be used to gauge the outputs.", "metadata": {"headings": [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], "page": 9, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Part A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. \nI reviewed the approved work plan and sampled 7 outputs with total of 27 activities. I noted the following;  \n6 outputs with 26 activities had clear performance indicators and e \ntargets.  \n1 output with 1 activity did not have clear performance indicators e \nand targets as summarized in the table below and detailed in appendix 4. \nTable showing performance indicators and targets  \nCategory No. of No of No. of No of Expendit %  \nof outputs activiti Activiti activitie ure Quantifi outputs sampled es in\\| es s Amount cation of the with without (UGX) outputs output clear clear  \ns perfor perform  \nmance ance  \nindicat indicator \nors s and  \nand targets  \ntarget  \nFully 6 25 25 0 1,680,306, 91% quantified  \n710  \noutputs\\_  \nOutputs 1 2 1 1 164,950,0 9% not fully 00 uantified \u2014 \\| Total 7 27 26 1 1,845,256, \nL\\_ \n710 \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that the some performance  \nindicators are not customized to Local Government level thus limiting  \nthe selection of the right indicators for the departments.  \nImplementation of outputs  \nI advised the \nNo Observation Recommendation \nCategory of No of No. of  \nNo of Expenditure outputs of activities Activitie activi Amount (UGX) in the s fully  \noutputs implem  \nented \n1,176,166,465 423,397,488 80,742,757 \n1,680,306,710 \n1 \nFarm visits were not fully conducted 2 \nMobilization and sensitization of farmers \n", "metadata": {"headings": [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}, [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}]], "page": 9, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. 4 farmers were not connected to input supplies\n4. 1 farmer not connected to financing institutions 5", "metadata": {"headings": [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], "page": 10, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1 Radio talk shows not aired \n6  \nKasaka- Mamba 12.5 Kms not worked on \nRefer to Appendix 5 for details. \nThe Accounting Officer explained that some of the activities like Kasaka-Mamba was taken over by Ministry of works, the radio talks were aired through RDCs office, 5 farmers didn\u2019t appear. \n1.7 \nDelivery of Services from Implemented Activities  \nI 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. \nI made the following observations: \n1.7.1 The service delivery under focus areas  \nI sampled seven (7) out of Twenty-seven (27) activities in three (3) focus areas with a total expenditure of UGX. UGX1,034,937,895 for physical inspection to assess key service delivery indicators. The table below shows a summary of my key observations; details are provided in Section 3.0 of this report. \n1.7.1.1 Service Delivery under URF \n\u2018carried \u201cout using  \nrudimentary  \ntechniques focusing  \non water smell,  \ncolour and taste  \nother than the  \nstandard tests,  \nEducation The projects were Not applicable  \n354,770,000 Development implemented as  \nGrant.  \nplanned  \nMicro Scale The program Not applicable 137,585,000 Irrigation. activities were  \nimplemented as  \nplanned", "metadata": {"headings": [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}, [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, {"headings_1": {"content": "4 Education grant - Formerly 347,194,986 17,950,667,205 67%", "page": 5, "level": 3}}]], "page": 10, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[Bo", "metadata": {"headings": [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], "page": 11, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\" November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, I carried out a special audit on wage payroll in Local Government (LG) entities to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; \nGomba DLG had a wage budget of UGX16,885,235,625, out of which UGX. 15,516,566,764 was utilised for the period under review. Below is a summary of key findings from the special audit; \nNo Observation Recommendation 2.1 Utilization of the Wage Budget \nThe DLG had an approved wage budget of UGX.  \nand I advised the \ne The supplementary funding of UGX. 1,3\u20ac8,668,849was not utilized  \nThe supplementary funding of UGX. 48,886,485 was not requested by the Accounting Officer. \nThe Accounting Officer explained that this was due to non-recruitment of staff in vacant positions, failure to replace staff who retired, transferred service and abscondment and non-clearance from MOPS.", "metadata": {"headings": [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}, [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}]], "page": 11, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.2 Validation of employees on the entity payroll The District had 1,267 employees on the IPPS payroll of which 1,249 I advised the (98.58%) were fully verified, 5 (0.39%) partially verified, and 13 (1.03%) did Accounting Officer not show up. to; In addition, 13 individuals had not accessed the payroll by end of June, i) use the verified 2023 These were captured as new records in my determination of the District payroll as a basis of wage bill. updating monthly The following observations were made; payrolls for paying a) Out of 1,249 (99%) employees appeared for the validation exercise and employee presented all the pre-requisite documents to confirm their existence and- emoluments. regularity of recruitment. ii) Engage the concerned Service b) 5 (0.4%) employees appeared for headcount were partially validated Commissions and due to lack of minutes/extracts from other Service Commissions to obtain minute support their first appointment. extracts for the c) A total of 13.(1.03%) employees on the payroll did not appear for the employees to be validation and were categorised as follows; validated by 9 employees were confirmed to have exited the District due to: death, Ministry of Public dismissal, abscondment, retirement, transfer of service, and those who Service. are known to the Accounting Officer but failed to appear for validation il. Make without justification. arrangements to 4 employees who did not appear for the headcount and could not be validate the staff accounted for the Accounting Officer. who have been genuinely A total of UGX 19,780,104 was paid as salary to 4 employees in accounted for by question after exit and this is considered a financial loss to the Accounting Government. Officer. iv. Initiate a 13 individuals whose names were not on the District\u2019s/MC\u2019s/City\u2019s payroll process of deleting by June 2023, appeared for the validation exercise. These individuals these names from were included on the validated payroll, upon confirmation by the the payroll. For staff Accounting Officer regarding their status. on transfer of service, the The Accounting Officer explained that they had written to the relevant Officer handled -in accordance with the provisions of the Uganda Public Service standing Orders. 2.3 Inconsistencies in Employee Details Inconsistencies in Employee Details A total of 153 employees on the payroll had inconsistencies in their dates of : ae BL. birth, captured in the payroll and data captured by NIRA on the National IDs. should engage the The information is critical", "metadata": {"headings": [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}, [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "[Bo", "page": 11, "level": 5}}, {"headings_1": {"content": "1(a)", "page": 6, "level": 3}}]], "page": 12, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Servic", "metadata": {"headings": [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}], "page": 13, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "within . a specified timeline for appropriate The Accounting Officer explained that management had written to the action. affected staff to provide and confirm their true NINs and DOBs, for upward submission to MOPs for updates. e) Delayed deletion of employees from the payroll I advised the I noted that UGX 8,161,991 was paid to 7 staff who had either been retired, Accounting Officer transferred, absconded or died. These resulted into financial loss to to initiate a process of deleting these government. names from the payroll. For staff on Management response transfer of service, The Accounting Officer explained that the cases are due to delayed update of the Accounting separation dates and employment status. Officer should initiate a process of transfer of salary payment to their new duty stations. Review of the DLG Staff Establishment I advised the I undertook procedures to review the completeness and relevancy of the Accounting Officer entity establishment and noted that; to; i. Out of 353 approved positions, a total of 192 positions were filled leaving a gap of 161 vacant positions. Re-assess the ii. The entity did not have an approved and costed staff establishment District's establishment and for primary, secondary and tertiary institutions while the staff liaise with the structure for health facilities issued by Ministry of Health was not responsible into the district structure. \u2018EMPHASIS OF MATTER the \u00e9stowing finandal Without qualifying my opinion, I draw attention to matter in the statements of District that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; 3.0 Change in Accounting Treatment for Non-current Assets According to the guidance issued by the Accountant General dated 11\" July 2023 (ref. AGO 50/90/01) for the preparation of Financial Statements for Votes for the year ended 30\" June 2023, there was a change in the Accounting policy on Government Non- current assets. The votes are now required to show the fixed assets in the Statement of Financial position and apply depreciation rates as per policy under Note 1(x) to the financial statements, to recognize the consumption of the asset values over the useful life of the non-current assets. It was further guided that assets at the end of the previous financial year 2021/22 for all votes, should be compiled and validated before migration to the new IFMS fixed assets Module in the adjustment period. To aid comparability, the adoption of a", "metadata": {"headings": [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}, [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}], [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}], [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}], [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}], [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}], [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}], [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}], [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}], [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}], [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}], [{"headings_0": {"content": "Servic", "page": 13, "level": 3}}, {"headings_1": {"content": "[Bo", "page": 11, "level": 5}}]], "page": 13, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 1}}, {"headings_1": {"content": "Servic", "page": 13, "level": 3}}], "page": 14, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant  \nThe District Rural Water Supply and Sanitation Conditional Grant (DWSSCG) is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking \nSN Category ~ Activity \u201c Planned Actual: el E quantity uantity 1] Rural Water and Construction of production well  \n1  \nSanitation Sub- at Kamusenene  \nGrant Rehabilitation of boreholes 12 12 (traditional  \ncomponent)  \n\u2014  \n2 Piped Water Construction of piped water 11  \n1 Sub-Grant  \nscheme at Matongo parish in 7", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 14, "level": 1}}, {"headings_1": {"content": "Servic", "page": 13, "level": 3}}, [{"headings_0": {"content": "recommendations;", "page": 14, "level": 1}}, {"headings_1": {"content": "Servic", "page": 13, "level": 3}}], [{"headings_0": {"content": "recommendations;", "page": 14, "level": 1}}, {"headings_1": {"content": "Servic", "page": 13, "level": 3}}]], "page": 14, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(UgIFT", "metadata": {"headings": [{"headings_0": {"content": "(UgIFT", "page": 15, "level": 2}}, {"headings_1": {"content": "recommendations;", "page": 14, "level": 1}}], "page": 15, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "villages", "metadata": {"headings": [{"headings_0": {"content": "villages", "page": 15, "level": 4}}, {"headings_1": {"content": "(UgIFT", "page": 15, "level": 2}}], "page": 15, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| component) \u2014\\| Construction of piped water 1 1 scheme at Kunyamimwa\\_ villages  \nin Matongo parish \nI designed audit procedures to assess whether the utilization of the District Water Supply and Sanitation Conditional Grant was done in accordance with the grant", "metadata": {"headings": [{"headings_0": {"content": "villages", "page": 15, "level": 4}}, {"headings_1": {"content": "(UgIFT", "page": 15, "level": 2}}, [{"headings_0": {"content": "villages", "page": 15, "level": 4}}, {"headings_1": {"content": "(UgIFT", "page": 15, "level": 2}}]], "page": 15, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "villages", "page": 15, "level": 4}}], "page": 15, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The following were my observations; \n4.1.1 Positive observations  \nI noted the following areas where management had commendable performance;  \ne The projects in the water grant work plan were in the approved five-year development plan.  \ne The projects in the approved work plan were in the indicative list of capital investments; hence funds were spent on eligible projects which were the priority", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "villages", "page": 15, "level": 4}}, [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "villages", "page": 15, "level": 4}}]], "page": 15, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "projects.", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], "page": 15, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe The District followed the procurement procedures to implement the prevailing PPDA", "metadata": {"headings": [{"headings_0": {"content": "projects.", "page": 15, "level": 1}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], "page": 15, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "guidelines.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "projects.", "page": 15, "level": 1}}], "page": 15, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e The 3 implemented projects had their engineering designs approved by the Ministry of Water and Environment  \ne All water projects were constructed on land where the District had proof of ownership of land or consent  \nFair distribution of projects in sub-counties that had a coverage below district  \noe  \naverage water coverage rates. \n4.1.2 Areas of Improvement  \nI noted the following areas were the District needs improvement; \nDelayed procurement causes delayed implementation hence hampering service delivery. \nThe Accounting Officer explained that this was due to non-compliance of the contractor after signing the Contract which caused the District to re advertise. \nRecommendation \nI advised the Accounting Officer to ensure that due diligence is carried out before awarding contracts to service providers. \n4.1.4 Maintenance of assets register  \nParagraph 5.3 and 4.1.8 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 provides that; \nLGs should maintain an updated asset register covering details on water infrastructure as per the format prescribed in the Accounting Manual. \nI reviewed the management of fixed assets and made the following observations; Three (03) implemented projects had not been recorded in the asset register. \nConsequently, the projects are exposed to denial of service to the communities due to land wrangles. \nThe Accounting Officer explained that items like boreholes, production wells and extension of water pipes are not catered for in the modified assets register.", "metadata": {"headings": [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "projects.", "page": 15, "level": 1}}, [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "projects.", "page": 15, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "projects.", "page": 15, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "projects.", "page": 15, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "projects.", "page": 15, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "projects.", "page": 15, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "projects.", "page": 15, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "projects.", "page": 15, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "projects.", "page": 15, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "projects.", "page": 15, "level": 1}}], [{"headings_0": {"content": "guidelines.", "page": 15, "level": 1}}, {"headings_1": {"content": "projects.", "page": 15, "level": 1}}]], "page": 15, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], "page": 16, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to consult with the Accountant General on how to include water projects in the Fixed Asset Register. \n4.1.5 Review of the Implementation of the Grant activities  \nParagraphs 4.1.1, 4.1.4, 4.1.5, and 4.1.7 of the District rural water supply and sanitation conditional grant budget and implementation guidelines for Local Governments (LGs) FY 2022/2023, April 2022 require that; \noe Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}], [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "guidelines.", "page": 15, "level": 1}}]], "page": 16, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 16, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation  \nen \nI advised the Accounting Officer to engage MOWE to write off non-functional sources to avoid misleading the stakeholders.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}, [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}]], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1.7 Inspection of Water projects  \nI carried out physical inspections on the 11/10/23 on three (03) newly constructed water facilities to assess indicators of service delivery. I observed that two (02) water facility were functional, one (01) was partially functional, Details are in table below;  \nSN Wat [Budgeted Released Amount Plan Plan \\|Expect Audit Func Existence Manage er mount amount Spent ned ned \\|jed observat tion of user ment Proj (UGX (UGX  \nStart End status ion ality committe explanat ects Millions) Millions) (UGX Date Date \\|as per  \ne ion /faci Millions) BOQs (Existen  \nlity  \nand ce and  \nlatest completi  \npayme on  \nnt \nstatus) certific \nate", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}, [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}]], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "sl", "metadata": {"headings": [{"headings_0": {"content": "sl", "page": 17, "level": 2}}, {"headings_1": {"content": "implemented.", "page": 16, "level": 1}}], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "po", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "sl", "page": 17, "level": 2}}], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "sl", "page": 17, "level": 2}}], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Exten 216,693,2 216,693,220 186,967,224 26/1 26/0 \\|complete\\| They exist  \nThere is a sion 20  \n1/22 3/23  \nofa", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "sl", "page": 17, "level": 2}}], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "water pipeli \nand are are functional system is operational functi water managed onal board bya water  \nne at board Mato \nngo Phas \ne3 \n2 Drilli 50,000,0 50,000,000 44,288,100 ngof 00  \na  \nprod  \nuctio \nn well at \nKam", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "sl", "page": 17, "level": 2}}, [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "sl", "page": 17, "level": 2}}], [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "sl", "page": 17, "level": 2}}], [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "sl", "page": 17, "level": 2}}], [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "sl", "page": 17, "level": 2}}], [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "sl", "page": 17, "level": 2}}], [{"headings_0": {"content": "po", "page": 17, "level": 3}}, {"headings_1": {"content": "sl", "page": 17, "level": 2}}]], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mn", "metadata": {"headings": [{"headings_0": {"content": "mn", "page": 17, "level": 1}}, {"headings_1": {"content": "po", "page": 17, "level": 3}}], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Comple The first Not The The first te phase of functi committee phase of the onal isin place the project is ready to productio complete  \ntake over n well is complete.", "metadata": {"headings": [{"headings_0": {"content": "mn", "page": 17, "level": 1}}, {"headings_1": {"content": "po", "page": 17, "level": 3}}], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2014\u2014\u2014", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}, {"headings_1": {"content": "mn", "page": 17, "level": 1}}], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the incomplete project relates to a production well which was being implemented in a phased manner.", "metadata": {"headings": [{"headings_0": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}, {"headings_1": {"content": "mn", "page": 17, "level": 1}}], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the project is completed within the to avoid \nRecommendation  \n~ a See \nI advised the Accounting Officer to speed up the process of repairs of the testing machine to avoid substandard results. \n4.2 Education Development Grant  \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received Education Development Grant of UGX.354,770,000 for the construction of; three (3) classroom blocks, five (5) stance pit latrines, and renovation of one (1) school. Details in table below, \nProgra School Project Budgeted Releases Actual Variance Manage mme componen (F) expenditur (F-G) ment t/activity e (G) response Human Kalungu Constructio 90,000,000 89,829,178 80,529,300 9,299,878 Works are Capital Muslim P/S n Of a 2-  \ncomplete Develop In Classroom but the ment Kabulasoke Block  \nclassrooms S/C are not functional  \n2 Human Kyamboobo Constructio 90,000,000 89,477,000 62,082,258 27,394,742 Works are Capital P/S In n Of a 2-  \ncomplete Develop Maddu S/C Classroom  \nand the ment Block classrooms", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}]], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "are functional Human Serumbe Constructio 90,000,000 88,607,400 80,832,060 7,775,340 Works are Capital Umea P/S n Of a 2-  \ncomplete Develop In Mpenja Classroom  \nand the ment S/C Block classrooms are functional 4 Human Buwanguzi Constructio 30,000,000 30,000,000 23,641,020 6,358,980 Works are Capital P/S n Of a 5-  \ncomplete Develop Stance Vip and the ment Latrine latrines are functional  \n5 Human Tiginya Sda Constructio 30,000,000 30,000,000 24,637,770 5,362,230 Works are Capital P/S In n Of a 5-  \ncomplete Develop Tababbinzi Stance Vip  \nand the ment S/C Latrine  \nlatrines are functional  \n6 Human Kisamula Renovation 24,770,000 26,574,592 26,574,592 -  \nWorks are Capital P/S Ofa2 complete Develop Classroom and the \ne All funds were spent on only activities\u2019 \u2018that were approved in the Education Development grant work plan.  \noe All the 5 Projects/programs had contract management records maintained  \ne The District appointed contract managers from user groups or sector specialists.  \ne All expenditure was supported with invoices, receipts, delivery notes, Good received Notes, rendering it completely vouched. \n4.2.2 Areas of Improvement  \nI noted the following areas where the District needs improvement; \n4.2.3 Review of Budgeting and allocation  \n4.2.3.1 Selection of schools/ projects for Education Development grant  \nGuideline of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires Local Governments to maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization \u201cas per the guidelines. \n4.2.4 Budget allocation for Education Development grant  \nGuideline 6.1 of Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments, requires at least 95% of the Education Development grant to be used for capital investments and to fund rehabilitation or construction of service delivery and administrative infrastructure and more than zero up to 5% to be used to fund investment service costs such as developing bills of quantities, engineering supervision and environmental impact assessment costs. \nI noted that the District allocated 100% to capital expenditure instead of the required minimum of 95% leading to over allocation by UGX. (100%) while Investment service costs were not allocated funds.  \nMain  \nThreshold as Actual Approved Variance Audit remark Expenditure per the percentag budget (UGX)  \nItems guidelines e (budget) (A-B) \n(A)  \nB  \nCapital At least 95% 100% 354,769,792 Over allocation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}]], "page": 18, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "expenditure", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 19, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Investment More than 0% 0 Under Allocation service costs  \nzero but up to  \n5%  \nTotal \\| 100 354,769,792 \nTable below showing the extent of service delivery in focus areas  \nNo. Programm Activity Total Pictorial Summary of Audit Management e details expend Evidence findings conclusion Response iture (Time, Quality,  \n(UGX) Quantity, Cost  \nMillion  \nand \nFunetionality)  \n\u2014 \\| [85 1 \\|  \n\\|  \n0000\\|  \n1.\\| Human Construction 80.52 ial 100% Fully  \n\\|  \nCapital fand a. Pens complete implemente commissio Developm classroom \n2 re and is in not d but not ned ent block ; operational functional. at  \n\\_", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}, [{"headings_0": {"content": "expenditure", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "expenditure", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "expenditure", "page": 19, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 19, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Kalungu", "metadata": {"headings": [{"headings_0": {"content": "Kalungu", "page": 20, "level": 3}}, {"headings_1": {"content": "expenditure", "page": 19, "level": 3}}], "page": 20, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| use. Muslim P/S 4 Kabulasoke \nS/C \nConstruction Fully Complete of a 2  \nimplemente and classroom d and functional \nblock at functional. Serumbe \nUmea P/S Mpenja S/C \n4.3 Micro Scale Irrigation  \nThe GoU is implementing the micro scale irrigation programme in Gomba 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. \nGomba District budgeted and received UGX137,585,000 (100%) to implement the following activities. This was the first year of implementing the project and all the funds received was meant and used on complementary services as indicated in the table", "metadata": {"headings": [{"headings_0": {"content": "Kalungu", "page": 20, "level": 3}}, {"headings_1": {"content": "expenditure", "page": 19, "level": 3}}, [{"headings_0": {"content": "Kalungu", "page": 20, "level": 3}}, {"headings_1": {"content": "expenditure", "page": 19, "level": 3}}], [{"headings_0": {"content": "Kalungu", "page": 20, "level": 3}}, {"headings_1": {"content": "expenditure", "page": 19, "level": 3}}], [{"headings_0": {"content": "Kalungu", "page": 20, "level": 3}}, {"headings_1": {"content": "expenditure", "page": 19, "level": 3}}], [{"headings_0": {"content": "Kalungu", "page": 20, "level": 3}}, {"headings_1": {"content": "expenditure", "page": 19, "level": 3}}], [{"headings_0": {"content": "Kalungu", "page": 20, "level": 3}}, {"headings_1": {"content": "expenditure", "page": 19, "level": 3}}], [{"headings_0": {"content": "Kalungu", "page": 20, "level": 3}}, {"headings_1": {"content": "expenditure", "page": 19, "level": 3}}]], "page": 20, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "below;", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 20, "level": 8}}, {"headings_1": {"content": "Kalungu", "page": 20, "level": 3}}], "page": 20, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN Category Activity  \nPlanned Actual quantity", "metadata": {"headings": [{"headings_0": {"content": "below;", "page": 20, "level": 8}}, {"headings_1": {"content": "Kalungu", "page": 20, "level": 3}}], "page": 20, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 20, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 8}}], "page": 20, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2 Complementary services Awareness of political leaders  \n36 \nProcurement monitoring and supervision of irrigation equipment installation Awareness of farmers \n4.4 \u00b0 ~ Management of Pension and-Gratuity  \n4.4.1 Underpayment of gratuity  \nArticle 254 (1) & (3) of the constitution of the Republic of Uganda 1995 as amended provides that a public officer shall, on retirement, receive such pension as is commensurate with his or her rank, salary and length of service. The payment of pension shall be prompt and easily accessible to pensioners. \nI noted an underpayment of UGX.2,941,916 to 1 beneficiary in the financial year under audit. \nUnder payments of gratuity leads to accumulation of arrears, affects the livelihood of the pensioners/beneficiaries and also leads to understatement of gratuity expenditure and payables in the Financial Statements. \nThe Accounting Officer attributed this to insufficient funds and the balance was to be captured under - arrears. \n~", "metadata": {"headings": [{"headings_0": {"content": "quantity", "page": 20, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 8}}, [{"headings_0": {"content": "quantity", "page": 20, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 20, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 20, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 20, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 20, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 8}}], [{"headings_0": {"content": "quantity", "page": 20, "level": 3}}, {"headings_1": {"content": "below;", "page": 20, "level": 8}}]], "page": 20, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], "page": 21, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that follow-up on the pending verification is expedited and payments made promptly. Additionally, the financial statements should disclose the outstanding arrears. \n4.5 Status of Youth Livelihood Program (YLP) and Uganda Women Entrepreneurship Program (UWEP  \nIn the F/Y 2014/2015 and 2016/2017, Government disbursed a total of UGX. 838,593,022 to the youth interest groups UGX. 531,368,000 to the women groups in Gomba District respectively. By the time of audit, the entity had not recovered all the funds as in the table below; \nSN Funds Amount Amount Amount Recover Yoage Received Recovered Outstanding  \nUGX) (UGX) (UGX)  \n1 YLP 838,593,022 151,391,100 810,198,014  \n2 UWEP 531,368,000 78,317,000 507,826,100 \n\\| Total \\| 1,369,961,022 229,708,100 1,318,024,114 \nOTHER INFORMATION \nMANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS  \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Gomba District Local Government. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the PFMA, 2015 (as amended), the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}]], "page": 21, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.  \nAs part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], "page": 22, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "oe 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 District internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of e\u00a9 I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. 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. \u2014 OTHER REPORTING RESPONSIBILITIES In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION The material findings", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}]], "page": 22, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.2 Positive Observations  \nI noted the following areas where the District had commendable performance;  \n\u00a9 UGX 49,208,000 meant for PDM Administrative and Coordination activities was utilized for the intended purpose and supported by relevant documentation resulting into no utilised funds.  \nAll 49 PDM SACCOs in Gomba DLG received PRF of UGX.100 million each.  \noe  \ne the HLG Core Implementation team was fully constituted and quarterly performance reports were prepared as evidence of functionality.  \no the District Roads Committee was fully constituted which approved the roads maintenance plans and budgets for implementation.  \n10sampled SACCOs were registered under the Cooperative Societies Act  \no  \noe 49 PDM SACCOs operated with a fully constituted Board to hold regular Board", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}, {"headings_1": {"content": "quantity", "page": 20, "level": 3}}], "page": 24, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "meetings", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 24, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe each Parish has a PDM SACCO and a PRF designated bank account in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO.  \nThe 10 sampled parishes selected flagship projects that were consistent with the LG oe  \nselected priority commodities. \n5.3 Areas of Improvement \nSN Date of release No. of PDM Amount paid on Remarks---- \\|  \n. SACCOs paid the date (UGX)  \non the date  \n1 02/12/2022  \n32  \n2 9/12/2022  \n15  \n4 19/4/2023  \n2", "metadata": {"headings": [{"headings_0": {"content": "meetings", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}, [{"headings_0": {"content": "meetings", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}], [{"headings_0": {"content": "meetings", "page": 24, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 3}}]], "page": 24, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a 5 19/04/2023", "metadata": {"headings": [{"headings_0": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}, {"headings_1": {"content": "meetings", "page": 24, "level": 8}}], "page": 25, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "33 25/4/2023  \n14 Z 29/06/2023  \n2 8 22/06/2023  \n47 9 29/06/2023  \n2 10 22/06/2023  \n13 11 29/06/2023  \n36 \n800,000,000 Delayed release to 32 SACCOs for quarter 1 375,000,000 Delayed release to 15 SACCOs for quarter 1 50,000,000 Delayed release to 2 SACCOs for quarter 1 825,000,000 Delayed release to 33 SACCOs for quarter 2 350,000,000 Delayed release to 14 SACCOs for quarter 2 20,000,000 Delayed release to 2 SACCOs for quarter 2 \\_1,175,000,000 Delayed release to 47 SACCOs for quarter 3 50,000,000 Delayed release to 2 SACCOs for quarter3 325,000,000 Delayed release to 13 SACCOs for Quarter 4 900,000,000 Delayed release to 36 SACCOs for quarter 4 4,900,000,000 \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officer attributed this to delayed training of PDM implementers on how to use FIS. However, now the PRF funds have been disbursed to SACCOs.", "metadata": {"headings": [{"headings_0": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}, {"headings_1": {"content": "meetings", "page": 24, "level": 8}}, [{"headings_0": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}, {"headings_1": {"content": "meetings", "page": 24, "level": 8}}], [{"headings_0": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}, {"headings_1": {"content": "meetings", "page": 24, "level": 8}}], [{"headings_0": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}, {"headings_1": {"content": "meetings", "page": 24, "level": 8}}]], "page": 25, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], "page": 25, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the training of implementers is done timely to achieve the objectives of the program \n5.4 \nDisbursement of Parish Revolving Fund (PRF) to 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 all the 49 PDM SACCOs in the district had not disbursed any PRF received leaving UGX. 5,248,107,346 (100%) undisbursed in the Financial year under audit. \nFailure to disburse the Parish Revolving Fund (PRF) undermines the achievement of the pillar objectives. \nThe Accounting Officer attributed this to FIS/PMIS system failure and internet\u2019 problems which led to late release of PRF funds. \nThe structures are summarized as below; \nThe PDM SACCO, Supervisory board and subcommittees and pass resolutions.  \no  \noe The Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems.  \ne The Production Sub-committee shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nGovernance Observations Recommendation Structure  \nSACCO  \ne All the 10 sampled SACCOs did I advised the Accounting Officer to Committees and  \nnot constitute the Marketing Sub ensure that all subcommittees are Sub Committees Committees.  \nconstituted to prepare the farmers obtain market for their produce. \nNon constitution of the Sub-Committees may lead to mismanagement of the SACCOs due to the lack of appropriate oversight. \nAccounting Officer explained that to delay in creating Sub- committees was due to time factor and late implementation of PDM program in the District.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}]], "page": 25, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5.5.1 Registration of PDM SACCOs and Enterprise Groups  \nParagraph 2.6.2, 2.6.3, 3.10 of Users\u2019 Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022; and Section 36(1, 2 &3) of Tier 4: Microfinance Institutions Money Lenders Act, 2016 requires that;  \nThe LG and more specifically the TILED department shall support the Office of the oe  \nRegistrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \noe A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act.  \no The PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of  \nof the \nI made the foliowiiig observations; \n5.6  \nTransfer of PRF to un-licensed SACCOs  \nSection 36(1, 2 &3) of Tier 4: Microfinance Institutions money lenders act, 2016 states that a SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary period pending registration under the Cooperatives Societies Act or it has applied for a licence under this Act. \nThe 10 sampled SACCOs were not licensed to take on the business of lending under Microfinance Institutions money lenders act as detailed in the appendix 10. \nEnforcement of recovery of PRF from beneficiaries by the PDM SACCOs may be legally be challenged leading to loss of funds. \nThe Accounting Officer attributed this to unclear guidelines from the PDM secretariat and the line Ministries.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 25, "level": 3}}, {"headings_1": {"content": "a 5 19/04/2023", "page": 25, "level": 3}}]], "page": 26, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], "page": 27, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the PDM Secretariat for further support in this matter. \n5.7 Failure to register Enterprise Groups  \nParagraph 2.6.2 of the Users Handbook for the Parish Revolving Fund (PRF) Under PDM Pillar 3 - Financial Inclusion October 2022 provides that the PDM Enterprise Groups shall be registered by the Community Development Officers at the Sub-County, as a Community Based Organization. A copy of the certificate of Registration of the Enterprise Group (together with details of the members of the Group) shall be sent to the Chairperson of the PDM SACCO and to the DCO. \nThe 10 Enterprise groups in 10 PDM SACCOs were not registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs). Details in Appendix 11. \nLoans may be extended to members of non-existent enterprise groups hence loss of funds due to failure to recover loans. \nThe Accounting Officer explained that PDM enterprise groups at Parishes were \nI noted that UGX. -1;000,000,000 was transferred to 10 sampled SACCOs without signed PRF financing agreements between CAO and the SACCO chairperson as in the appendix 11. \nTransfer of PRF to SACCOs without PRF financing agreements could lead to funding illegitimate SACCOs and loss of PDM funds. \nThe Accounting Officer attributed this to late mobilisation of the SACCO board members. \nRecommendation  \nI advised the Accounting Officer to always follow guidelines to achieve the objectives of the programme. \n5.8.1 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users\u2019 handbook for the parish revolving fund (PRF) Under PDM pillar 3 - Financial Inclusion,", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 25, "level": 3}}]], "page": 27, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "metadata": {"headings": [{"headings_0": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 28, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5\u2018 June 2023 require", "metadata": {"headings": [{"headings_0": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 28, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "that;", "metadata": {"headings": [{"headings_0": {"content": "that;", "page": 28, "level": 8}}, {"headings_1": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}], "page": 28, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe 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. Each Parish shall select flagship projects that will benefit all interested subsistence e households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts. o No 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. o A 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. ranking is a participatory community appraisal-tool which will enable the community to find out the poor and the rich, and also the criteria local people (community members) use to determine wealth (for instance access to land, or number of wives, or number of cattle, or a smart house, or a radio) and how one can become richer/poorer. Wealth ranking at village and parish level shall be carried out by the CDO, Parish Chief, and LCi chairpersons All parishes carried out wealth ranking during identification of subsistence households but was not complete. Refer to Appendix 12. Identifying subsistence households without using the wealth ranking tool may lead to extending PRF loans to ineligible beneficiaries. The Accounting Officer attributed this to budget cuts from Ministry of Finance, and that management had written to MoFPED requesting for more funds to complete the exercise. , Recommendation I advised the Accounting Officer to liaise with the MOFEPD for more funding to accomplish the wealth ranking exercise. b) Failure to obtain an insurance policy Paragraph 3.7 of the Parish Development model user\u2019s handbook under the Parish revolving fund provides that for farming enterprises, the borrower must obtain an agriculture insurance policy under the Uganda Agriculture Insurance Scheme (UAIS). I noted that all PRF beneficiaries who carried out farming enterprises in 10 PDM SACCOs did not obtain agricultural insurance policies from UAIS. Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate", "metadata": {"headings": [{"headings_0": {"content": "that;", "page": 28, "level": 8}}, {"headings_1": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}, [{"headings_0": {"content": "that;", "page": 28, "level": 8}}, {"headings_1": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}], [{"headings_0": {"content": "that;", "page": 28, "level": 8}}, {"headings_1": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}], [{"headings_0": {"content": "that;", "page": 28, "level": 8}}, {"headings_1": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}], [{"headings_0": {"content": "that;", "page": 28, "level": 8}}, {"headings_1": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}], [{"headings_0": {"content": "that;", "page": 28, "level": 8}}, {"headings_1": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}], [{"headings_0": {"content": "that;", "page": 28, "level": 8}}, {"headings_1": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}], [{"headings_0": {"content": "that;", "page": 28, "level": 8}}, {"headings_1": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}], [{"headings_0": {"content": "that;", "page": 28, "level": 8}}, {"headings_1": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}], [{"headings_0": {"content": "that;", "page": 28, "level": 8}}, {"headings_1": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}], [{"headings_0": {"content": "that;", "page": 28, "level": 8}}, {"headings_1": {"content": "October 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph", "page": 28, "level": 2}}]], "page": 28, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "beneficiary.", "metadata": {"headings": [{"headings_0": {"content": "beneficiary.", "page": 29, "level": 1}}, {"headings_1": {"content": "that;", "page": 28, "level": 8}}], "page": 29, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "beneficiary.", "page": 29, "level": 1}}, {"headings_1": {"content": "that;", "page": 28, "level": 8}}], "page": 29, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 30, "level": 3}}, {"headings_1": {"content": "beneficiary.", "page": 29, "level": 1}}], "page": 30, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A endix 1(a): Performance of Local R evenue  \nApproved budget Actual Variance Reasons for Collections  \nunder collection \n100,000,000  \n72,000,000  \nLo  \nBusiness Licenses 48,000,000 14,348,100", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 30, "level": 3}}, {"headings_1": {"content": "beneficiary.", "page": 29, "level": 1}}, [{"headings_0": {"content": "Appendices", "page": 30, "level": 3}}, {"headings_1": {"content": "beneficiary.", "page": 29, "level": 1}}]], "page": 30, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Other tax revenues  \n120,000,000  \n\\| Non-TaxRevenues \\| ==...  \n\\| Administrative fees and licenses  \n212,000,000 107,067,500 104,932,499 (Infrastructure Levy, Market  \n/Gate Charges  \nTotal Revenue  \n552,000,000 338,247,700 213,752,299", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 30, "level": 3}}, {"headings_1": {"content": "beneficiary.", "page": 29, "level": 1}}], "page": 30, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 1(b): lanned activities due to under collection of revenue  \nNo Out-put Activity  \nPurpose of the un- Budget implemented  \nAmount activities  \n1 [een Monitoring and \\|Travel for CAOs office To monitor 4,898,727 reports implementation of activities \n\\_ 2 Council allowances Boards Committees and Council to  \nmonitor 23,200,000 Allowances  \ngovernment", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 30, "level": 3}}, {"headings_1": {"content": "beneficiary.", "page": 29, "level": 1}}, [{"headings_0": {"content": "Appendices", "page": 30, "level": 3}}, {"headings_1": {"content": "beneficiary.", "page": 29, "level": 1}}]], "page": 30, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Le", "metadata": {"headings": [{"headings_0": {"content": "Le", "page": 30, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 30, "level": 3}}], "page": 30, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "programmes  \n3 Monitoring reports by Fuel for Statutory bodies To  \nmonitor 22,377,750 the statutory bodies  \ngovernment  \nprogrammes  \n4 Compliance and 2,550,000 Enforcement Services Contribution towards incapacity benefits burial expenses for", "metadata": {"headings": [{"headings_0": {"content": "Le", "page": 30, "level": 2}}, {"headings_1": {"content": "Appendices", "page": 30, "level": 3}}], "page": 30, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(employees)", "metadata": {"headings": [{"headings_0": {"content": "(employees)", "page": 30, "level": 4}}, {"headings_1": {"content": "Le", "page": 30, "level": 2}}], "page": 30, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "staff  \n5 Capacity strengthening \\|workshops \u201ameetings and] workshops \u201emeetings  \nseminars and seminars within  \nand outside the district  \n33,400,000 6 Compliance and \\|staff training staff training 4,000,000 Enforcement Services  \n7 Compliance and  \nProcurement of CCTV  \nEnforcement Services information  \ncommunication  \n8 Inspection and", "metadata": {"headings": [{"headings_0": {"content": "(employees)", "page": 30, "level": 4}}, {"headings_1": {"content": "Le", "page": 30, "level": 2}}], "page": 30, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "monitoring", "metadata": {"headings": [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], "page": 30, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "welfare and entertainment \n15,000,000 Council activities 2,154,000 \n9 Compliance and printing, stationary and Stationery for registry  \nEnforcement Services photocopying files 15,000,000 \n17 Compliance and \n~\u00bb = Un~transferred due to  \nEnforcement Services transfer to LLGS under collection 57,263,323 TOTAL  \n213,752,300 \nAppendix 2: Performance of GOU warrants \nSN Programme  \nAmount not  \nActivities not /partially Purpose and impact of the \n1  \nCommunity Mobilization and Mind-set Change \n2 Development Plan Implementation Governance and Security \n3 Governance and Security \nwarranted implemented unimplemented activity \n206,851,713 Community sensitization and Funding, sensitization of 10 empowerment  \nPCA groups funded by OPM \n12,578,500 recurrent expenditure in under mobilisation of local Finance department  \nrevenue resulting to under collection", "metadata": {"headings": [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}, [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}]], "page": 30, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- and Budgeting\n- realisation of local services  \nrevenue/late submission of reports\n- of Internal\u2019\n- realisation of local Audit and Controls  \nrevenue/late submission of reports", "metadata": {"headings": [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], "page": 31, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "107,727,332 recurrent expenditure in  \nunder monitoring of projects by statutory bodies due to  \npolitical leaders  \nunder collection of local  \nrevenue \n4 Human Capital Development 305,911,743 Child Health Services \nu To implement Child and  \nmaternal health services  \nHealth System Improvement of population Strengthening  \nhealth, safety and management Immunization Services  \nTo carryout Target population immunization  \nExaminations and  \nConducting internal exams Assessments  \nCertification of Primary  \nCertification of Primary Leaving Leaving Examinations Examinations  \nAssets and Facilities  \nconstruction of two pit latrines Management  \nat two primary schools \n5 Integrated Transport 68,107,734 District Urban and Maintenance of District Urban ,  \n, Infrastructure And Services-  \nCommunity Access Road  \nand Community Access Road 09 Maintenance Maintenance \n6 Natural Resources,  \n26,500,004 Planning and Budgeting  \nEnvironment and Natural Environment, Climate services Resources Management Change \nAppendix 3: Key activities affected by under-utilization of warrants \nReason for the Warrants not \nActivities affected by No. Programme \nUtilized (UGX) the under utilization underutilization of warrants \n1 Agro-Industrialization 29,863,972", "metadata": {"headings": [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}, [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}, {"headings_1": {"content": "(employees)", "page": 30, "level": 4}}]], "page": 31, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "| Community Mobilization", "metadata": {"headings": [{"headings_0": {"content": "| Community Mobilization", "page": 32, "level": 2}}, {"headings_1": {"content": "monitoring", "page": 30, "level": 3}}], "page": 32, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Rn", "metadata": {"headings": [{"headings_0": {"content": "Rn", "page": 32, "level": 3}}, {"headings_1": {"content": "| Community Mobilization", "page": 32, "level": 2}}], "page": 32, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "And Mind-set Change \ntravel inland- Extension  \nun spent balance services  \ntravel inland-Support to funds not requested Dairy Farmer organisations and swept back to  \nand Cooperatives treasur  \nun spent salary due to retirement of District Animal feeds production production Officer Unspent salaries in community department Unspent balance for recurrent budget in", "metadata": {"headings": [{"headings_0": {"content": "Rn", "page": 32, "level": 3}}, {"headings_1": {"content": "| Community Mobilization", "page": 32, "level": 2}}, [{"headings_0": {"content": "Rn", "page": 32, "level": 3}}, {"headings_1": {"content": "| Community Mobilization", "page": 32, "level": 2}}]], "page": 32, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "community department", "metadata": {"headings": [{"headings_0": {"content": "community department", "page": 32, "level": 3}}, {"headings_1": {"content": "Rn", "page": 32, "level": 3}}], "page": 32, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ln EN", "metadata": {"headings": [{"headings_0": {"content": "ln EN", "page": 32, "level": 3}}, {"headings_1": {"content": "community department", "page": 32, "level": 3}}], "page": 32, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "un spent salaries for Infrastructure And 16,987,477  \nReads saetnr  \nServices Road Maintenance  \nInfrastructure  \nDevelopment and un spent salary \\|", "metadata": {"headings": [{"headings_0": {"content": "ln EN", "page": 32, "level": 3}}, {"headings_1": {"content": "community department", "page": 32, "level": 3}}], "page": 32, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 32, "level": 3}}, {"headings_1": {"content": "ln EN", "page": 32, "level": 3}}], "page": 32, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "260002 District Urban ,  \nand Community Access \nun spent balance \nNatural Resources,  \nEnvironment, Climate 38,690,308 Change \nRoad Maintenance \nun spent salary for Kifored resauree sector \nsundry un spent balances in water sector  \na  \nun spent salaries in Beal :  \n4,334,348 190036 Trade \ntrade and development Development Development department", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 32, "level": 3}}, {"headings_1": {"content": "ln EN", "page": 32, "level": 3}}, [{"headings_0": {"content": "Management", "page": 32, "level": 3}}, {"headings_1": {"content": "ln EN", "page": 32, "level": 3}}], [{"headings_0": {"content": "Management", "page": 32, "level": 3}}, {"headings_1": {"content": "ln EN", "page": 32, "level": 3}}], [{"headings_0": {"content": "Management", "page": 32, "level": 3}}, {"headings_1": {"content": "ln EN", "page": 32, "level": 3}}], [{"headings_0": {"content": "Management", "page": 32, "level": 3}}, {"headings_1": {"content": "ln EN", "page": 32, "level": 3}}], [{"headings_0": {"content": "Management", "page": 32, "level": 3}}, {"headings_1": {"content": "ln EN", "page": 32, "level": 3}}], [{"headings_0": {"content": "Management", "page": 32, "level": 3}}, {"headings_1": {"content": "ln EN", "page": 32, "level": 3}}]], "page": 32, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u2018| Human Capital", "metadata": {"headings": [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], "page": 32, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Un spent salaries for asinine  \nDevelopment health department Unspent balance for construction of Mamba health centre  \nUnspent balances for recurrent expenditure \nT Administrative and \u2018Governance And Security 22,412,971 \nun spent salaries Support Services  \nAdministrative and  \nun spent balance Support Services  \nAdministrative and  \nun spent balance Support Services  \nun spent salaries for Development Plan  \n68,577,484 Finance and Accounting  \nfinance dept. Implementation  \nun spent balances Finance and Accountin  \nDevelopment and \nun spent salary due to Management of Internal \nun filled post in Audit Audit and Controls \ndept. \nPlanning and Budgeting \nun spent salaries in services planning dept. un spent balance due Planning and Budgeting \nto bounced payment in \\| services June23  \nSundry un spent Planning and Budgeting \nBalances for planning \nGRAND TOTAL 1,452,694,619 \nservices \nunit \nAppendix 4: Lack of appropriate performance indicators and targets in the work plans \nKey performance Is the indicator(s)  \nAre there clear performan (Measure) Pl\u00e4nne targets and ce Focus/The  \nPIAP (Program matic area \nd performance indicator Implementation Budget and other \nNote: KPIs could Target indicators to used by Program Sub-program Activities er be numbers  \n7 or measure Manageme 9 Action Plan) Output capital  \nfor the  \nOutput projects/pr \npercentage e.g Fi . performance nt number inanci quantification? = = reasonable ograms \ncompleted or al year (Yes/No) If ? (Yes/No) no  \npercentage  \ngive the reason  \nIf no give completed the reason \n(A) (B) (\u00a9) (D) (E) (F) (6) (H) (1) (J) \nnn fon Number of 2 \u2018 Construction of 2 Classroom", "metadata": {"headings": [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}, [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}], [{"headings_0": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, {"headings_1": {"content": "Management", "page": 32, "level": 3}}]], "page": 32, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Corner", "metadata": {"headings": [{"headings_0": {"content": "Corner", "page": 34, "level": 5}}, {"headings_1": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}], "page": 34, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "classrooms block 2 Yes Yes block at Serumbe  \nSFG  \nconstructed \nrant. Bee Number of 2  \nConstruction of a 2 Classroom  \n; classrooms block 2 Yes Yes 1205010802-Basic Former SFG block at Kyamboobo P.S constructed  \n90003: \n: 01- Requirements and Ass\u00e4te and Education  \nNumber of 2  \nEducation,Sports  \nMinimum standards  \nskills byschoolsand Facilities grant - block at Kalungu Muslim P.S classrooms block 2 Yes Yes \nConstruction - of 2 Classroom  \nand met \\\\anaoement Former SEG constructed  \ntraining institutions 9  \n12-HUMAN Education :  \nCAPITAL grant of a 5 Yes Wore \nconstruction : f 5 stance lined : Number of 5 -  \nFormer srG latrine at Tiginya SDA P/S  \nstances latrines DEVELOPMENT", "metadata": {"headings": [{"headings_0": {"content": "Corner", "page": 34, "level": 5}}, {"headings_1": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}, [{"headings_0": {"content": "Corner", "page": 34, "level": 5}}, {"headings_1": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}], [{"headings_0": {"content": "Corner", "page": 34, "level": 5}}, {"headings_1": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}], [{"headings_0": {"content": "Corner", "page": 34, "level": 5}}, {"headings_1": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}], [{"headings_0": {"content": "Corner", "page": 34, "level": 5}}, {"headings_1": {"content": "\u2018| Human Capital", "page": 32, "level": 3}}]], "page": 34, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Er = nen", "metadata": {"headings": [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}], "page": 34, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "construction of a 5 stance lined  \nNumber of latrine VIP at Buwanguzi P/S  \nstances \nlatrines src \n320066 Health  \nsupply of Medical, Laboratory  \n1203011501 System DDEG and Research & appliances to Not indicated 02- improve Strengthenin \\|  \nImprove population 9 9  \nvarious \n; health centres Health safety and  \nhealth, safety and  \nmanagemen t management \nRenovation of Kifampa HCIII Number PHC  \nbuildings phase II  \nconstructed \ne  \n09030601-  \nINTEGRATED 03-Transport  \nTRANSPORT Infrastructure \u201cnn Transport 260009-Road Uganda  \nNumber \nof 50 lenwot read Maintained kilometers INFRASTRUCTU and Services  \nMaintenance Road Fund  \nrehabilitated = and maintained RE AND Development  \nmaintained  \nSERVICES  \n. \n3l \n\\* 01041101  \nExtension workers Number trained in entire \nMicro- 36 awareness meetings awareness 36 Yes  \nvalue chain irrigation conducted meetings Yes focused  \nskills \nconducted \nMicro-  \nNumber of farm  \nirrigation miclis contliciie! Yes \n77 farm visits te conducted  \n160 Yes", "metadata": {"headings": [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}, [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}], [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}], [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}], [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}], [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}], [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}], [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}], [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}], [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}], [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}], [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}], [{"headings_0": {"content": "Er = nen", "page": 34, "level": 5}}, {"headings_1": {"content": "Corner", "page": 34, "level": 5}}]], "page": 34, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "en .", "metadata": {"headings": [{"headings_0": {"content": "en .", "page": 35, "level": 4}}, {"headings_1": {"content": "Er = nen", "page": 34, "level": 5}}], "page": 35, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ze mobilized u and Number of farmers  \nmobilised and Yes Yes 9  \nsensitised  \n450  \nNumber of farmers", "metadata": {"headings": [{"headings_0": {"content": "en .", "page": 35, "level": 4}}, {"headings_1": {"content": "Er = nen", "page": 34, "level": 5}}], "page": 35, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ni \u2018", "metadata": {"headings": [{"headings_0": {"content": "ni \u2018", "page": 35, "level": 4}}, {"headings_1": {"content": "en .", "page": 35, "level": 4}}], "page": 35, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "an", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], "page": 35, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= ne connected 6 Input ;  \nconnected to input 160 Yes  \nYes g PP suppliers  \n010015 Number of farmers  \nExtension Micro-  \nconnected to  \nservice irrigation 161 farmers connected to financing 160 Yes Yes financing institutions institution  \nMicro- number of field  \n2 field days were conducted  \nYes Yes irrigation  \ndays conducted 2  \n2 Radio talk shows were Number of  \n01-AGRO- 01-Institutional  \nMicro- ;  \ntalk  \nINDUSTRIALIZA Strengthening 2 irrigation one ver\" shows held Yes \nconducted and radio , advert  \n4 Yes  \na  \nTION and Coordination  \nNumber of  \nenvironmental and  \nMicro-  \nre irrigation Environmental and social social safeguard 34 Yes  \nYes safeguard . carried : out : carried .  \nscreening  \nscreening  \nfor 34 farmers  \nout  \nNumber of  \nMicro-  \nirfigation g 2 Demonstration sites setup demonstration site 2 Yes Yes set up  \n01040901 Farmer  \norganizations Number of  \nPDM  \n1 Monitoring Sa by PDC quarterly  \nstrengthened \nmonitoring done 1 Yes Yes 010003  \nSupport to  \nNumber of  \n1 meeting ; for PDC quarterly  \n1 Yes  \nYes Ba Farmer meetings held  \norganisations  \nand \nNumber of times -  \nstationery bought once in a  \nCooperatives month stationery was 1 Yes Yes bought  \nNumber of times  \nrefreshment once in a quarter refreshments were 1 Yes  \nYes bought  \nPublic Sector 01 Strengthening 14040102- 000024-  \nNumber of times  \nTransformation Accountability Compliance Compliance \n\u2014 . of office block  \nscreening was 1 Yes Yes Inspection and SONStrUIENDN carried out \n32 \nundertaken in enforcement  \nPhased Construction of Number of  \nMDAs and LGs services  \nAdministration block for the buildings  \n1 Yes Yes district phase 1 constructed \nNumber  \nof  \nRehabilitation na of 12 boreholes  \n12 Yes Yes berehales dalled \nKOTISEHIEGEN: n ti 2 ini DEWEREN Natural 06010120 Water \nMin: Number of 0a solar system Phase III(11 PSPs \nmini  \n000006  \nResources, 03 Water resources data Planni and  \nwith : two taps each) 4 7 powered solar 1 Yes  \nYes Environment, - Resources (Quantity : & anning \non in  \nBudaetin water grant villages RE  \nsystem constructed Climate Change, Management Quality) collected geung  \nLand And Water \nand assessed services \nWater pipeline a extension < to Number of water  \nKunyamimwa (UGIFT) PIp Kelle extencions tt Yes Sue constructed  \nDrilling ais of production \u2018 well Number of  \na \nat  \nproduction ; wells 1 Yes Kamusenene \nYes constructed \n33", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}, [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}]], "page": 35, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix 5: Extent of Implementation of outputs  \nSub- PIAP Budget Focus/ Activities Key performance Plan Budgeted Revised Amount Audit Audit Program progra (Program Output Themat  \nindicator(s) ned amount UGX budget UGX released UGX  \nConclusion Conclusion m Implemen ic area (Measure) Targ (\u2018000\u2019) (\u2018000\u2019) (\u2018000\u2019) at activity at output tation and et level level Action other Note: KPIs could for  \n(Fully/Part (Fully/Part Plan) capital be numbers or the  \nial/Not ial/Not Output project percentage e.g Fina  \nImplemen Implement s/progr number ncial  \nted)- ed)- Extent ams completed or year  \nExtent of of percentage implement implement completed  \nation of ation of  \n, activity output (Look at GL items and identify activities with substantial amounts)", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], "page": 37, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12- 01- 12050108 320003- Educati Construction of Number of 2 354,769,792 354,769,792 354,769,792 fully HUMAN Educat 02-Basic Assets and on 2 Classroom classrooms block  \nquantified CAPITAL ion,Sp Requirem Facilities grant - block at constructed  \nDEVELO orts ents and Manageme Former Serumbe  \nPMENT and Minimum nt SFG  \nskills standards Educati Construction of Number of 2  \nfully  \nmet by on a 2 Classroom classrooms block  \nquantified schools  \ngrant - block at  \nconstructed  \nand Former Kyamboobo P.S  \ntraining  \nSFG  \ninstitution Educati Construction of Number of 2  \nfully  \ns on 2 Classroom classrooms block  \nquantified grant - block at Kalungu constructed  \nFormer Muslim P.S  \nSFG  \nEducati construction ofa Number of 5  \n5 fully  \non 5 stance lined stances latrines  \nquantified grant - latrine at Tiginya  \nFormer SDA P/S  \nSFG  \nEducati construction ofa Number of 5  \nfully  \non 5 stance lined stances latrines  \nquantified grant - \nlatrine VIP at  \nFormer Buwanguzi P/S  \nSFG  \n02- 12030115 320066 DDEG supply of Not indicated N/A 110,950,000 110,950,000 110,950,000 not improv 01 Health Medical,  \nquantified e Improve System Laboratory and \n34", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}, [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}]], "page": 37, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Health populatio Strengtheni Research y  \n&  \nsafety n health, ng  \nappliances to  \nand safety and  \nvarious health  \nmanag managem centres \u2014-  \nement ent  \nPHC Renovation of Number of 1 54,000,000 54,000,000 54,000,000 1 fully Kifampa HCIII buildings  \nquantified phase II constructed 585 1  \n09- 03- 09030601 260009- Uganda 50 Kms of road Number of  \n371,062,000 371,062,000 366,890,145 50 fully INTEGR Transp - Road Road Maintained kilometers  \nquantified ATED ort Transport Maintenanc Fund  \nmaintained  \nTRANSP Infrast infrastruc e  \nORT ructur ture  \nINFRAST e and rehabilitat  \nRUCTUR Servic ed and  \nE AND es maintaine  \nSERVICE Develo d.  \nS\\_ \\_\\_\\| pment  \n01- 01- \\* 010015 Micro- 36 awareness Number of 36 137,585,001  \nAGRO- Institu 01041101 Extension irrigati meetings awareness  \nINDUST tional Extension service on conducted meetings  \nRIALIZA Streng workers  \nconducted  \nTION thenin trained in Micro- 77 farm visits Number of farm 160  \ng and entire irrigati conducted \\|\u201d visits conducted  \nCoordi value on  \nnation chain Micro- 1,103 farmers Number of 450 I  \nfocused irrigati mobilized and farmers  \nskills on sensitized mobilised and  \nsensitised  \nMicro- 164 farmers Number of 160  \nirrigati connected to farmers  \non input suppliers connected to  \ninput suppliers  \nMicro- 161 farmers Number of 160  \nirrigati connected to farmers  \non financing connected to  \ninstitutions  \nfinancing  \ninstitution  \nMicro- 2 field days were number of field  \nLon conducted days conducted 2  \non \nMicro- 2 Radio talk Number of talk 4 irrigati shows were shows held  \non conducted and  \none radio advert  \ndeveloped and \n137,585,002 137,250,100 36 fully quantified \n77 fully quantified \nfully  \n3 quantified \n164 fully quantified \n161 fully quantified \n2 fully  \nquantified  \n: : \n2 fully  \ni quantified 5 : \naired  \nMicro- Environmental Number of \\| \n\\| 34 fully  \nirrigati and social environmental quantified on safeguard and social  \nscreening  \nsafeguard  \ncarried out for screening  \n34 farmers carried out \n35 \nMicro- 2 Demonstration Number of 2  \n2 fully irrigati sites setup demonstration quantified on", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}, [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}]], "page": 38, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "site set up  \n010003 PDM 1 Monitoring by Number of 1 49,208,000 49,208,000 48,707,700 1 fully  \n01040901 Support to PDC quarterly monitoring done  \nquantified  \nFarmer Dairy \u2014  \norganizati Farmer PDM 1 meeting for Number of 1  \n1 fully  \nons organisatio PDC quarterly meetings held  \nquantified  \nstrengthe ns and  \nned Cooperative PDM stationery Number of times 1  \n1 fully  \ns bought once ina stationery was  \nquantified ; month  \nbought  \nPDM refreshment Number of times 1  \n1 fully  \nonce in a quarter refreshments  \nquantified ; were bought  \nPublic o1 14040102 000024- DDEG Screening of Number o f 1 424,000,000 400,000,000 364,000,000 1 fully  \nSector Streng Compliance office block  \ni", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], "page": 39, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- times screening quantified : Transfor thenin Complianc and  \nconstruction  \nwas carried out  \nmation g e enforcemen Phased Number of 1 36,000,000 36,000,000 33,954,500 1 fully  \nAccou Inspectio t services Construction of buildings  \n\u00a5 quantified  \nntabili n Administration constructed  \nty undertake block for the  \nnin MDAs  \ndistrict phase 1  \nand LGs  \nNatural 03 06010120 000006 water Rehabilitation of Number of 12 374,734,473 374,734,474 374,732,473 12 fully  \nResourc Water Water Planning grant 12 boreholes boreholes drilled  \nuantified  \nes, Resour resources and Construction of Number of mini 1  \n1 fully  \nEnviron ces data Budgeting mini powered powered solar  \nquantified  \nment, Manag (Quantity services solar system system  \nClimate ement & Quality)  \nPhase III(11 constructed  \nChange, collected  \nPSPs with two  \nLand and  \ntaps on each) in  \nAnd assessed 7 villages 3 Water Water pipeline Number of water 11 11 fully extension to pipeline  \nquantified  \nKunyamimwa extensions", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 35, "level": 5}}, {"headings_1": {"content": "ni \u2018", "page": 35, "level": 4}}], "page": 39, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "| |", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], "page": 39, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(UGIFT) constructed Drilling of a Number of 1 production well production wells at Kamusenene constructed 36 1 fully quantified 1,912,309,266 1,888,309,268 1,845,254,710 \\| Appendix 6: Service delivery under URF Programm Activity Total Pictorial Summary of Audit Manageme e details expenditure evidence findings conclusion nt (UGX) (Time, Response Quality, Quantity, Cost and Integrated Routine UGX. 69,660,000 Transport mechanise Infrastructu d mtce of re and Kawula- Services Maddu 12 Kms Functionality) At the time of The road in The foT=eres inspection the completion Accounting i +4. ete a road works of works, Officer E were complete which explained but the road resulted in that this was was cut off delayed due to due to the service increase in heavy rains delivery. water levels and burst of between river Katonga June and July 2023 where Kibimba River cut off the road to Kawula from Maddu, however it was resolved by council to amend the work plan for 2023/24 to include swamp raising and installation of bigger culvert as an intervention. Routine GOU 64,553,223 bes 80 SaAt the time of The quality The mechanise ee nspection, of the road Accounting d mtce of fs \u2018works were was Officer Maddu - RE ER? \u201c/substantially satisfactory explained Kayunga r completed but but needed that Head 10 Kms the headwalls bush wall were not clearing, construction constructed desilting and had been and the headwall planned for channels were construction as a joint bushy needed operation for desilting all the Programm Activity Total - Pictorial \\*-[ \u2018Summary of Audit Manageme e details expenditure evidence findings conclusion nt (UGX) (Time, Response Quality, Quantity, Cost and Functionality) planned road works in the financial year but was not implemented due to the budget cut. Kifampa- 31,000,000 \u201aAt the time of he quality of The Kibimba inspection, the road was Accounting - 9kms works were satisfactory Officer substantially but needed explained completed but bush clearing, that Head the headwalls desilting and wall were not headwall construction constructed construction had been and the planned for channels were as a joint bushy needed operation for desilting all the planned road works in the financial year but was not implemented due to the Public Sector Phased 364,000,000 budget cut. At the time of Works The project is Transformatio construction inspection, the ongoing on course a\u201d >\\| planned n of ~4construction administrati \u2018works were at on block 4slab level for first floor, piping works and fixing", "metadata": {"headings": [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}, [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "| |", "page": 39, "level": 1}}, {"headings_1": {"content": "an", "page": 35, "level": 5}}]], "page": 39, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "og", "metadata": {"headings": [{"headings_0": {"content": "og", "page": 42, "level": 4}}, {"headings_1": {"content": "| |", "page": 39, "level": 1}}], "page": 42, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "8,732,063,278 1,584,566,678 10,316,629,956 \\| 10,316,629,956 9,756,098,225 560,531,731 inter Roads 99,715,016 35,346,375 135,061,391 135,061,386 118,073,983 16,987,403 55,801,328 - 55,801,328 55,801,328 46,985,671 8,815,657 Natural 229,673,000 60,875,764 290,548,764 290,548,760 260,703,501 29,845,259 Resources  \n10 Communit 129,638,088 - 129,638,088 129,638,088 94,566,816 35,071,272 y Based", "metadata": {"headings": [{"headings_0": {"content": "og", "page": 42, "level": 4}}, {"headings_1": {"content": "| |", "page": 39, "level": 1}}], "page": 42, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Services", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}], "page": 42, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "40,311,000 20,804,776 61,115,776 61,115,776 51,100,117 10,015,659 \"Internal 36,811,300 - 36,811,300 36,811,300 28,078,160 8,733,140 Audit  \n13 Trade and 29,325,000 -  \nIndusti \n29,325,000 \\| 29,325,000 24,990,652 4,334,348 Grand \n14,282,628,611 2,602,607,014 16,885,235,625 \\| 16,885,235,613 15,516,566,764 1,368,668,849 Total \nAppendix 8;Timeliness of procurements  \nSN CONTRACT DETAILS PROCUREMENT CONTRACT CONTRACTOR \\| DATE OF DATE OF REFERENCE AMOUNT ADVERT CONTRACT UGX  \nSIGNING", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}, [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}], [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}], [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}]], "page": 42, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Rehabilitation of 12 GOMB591/serv 49,097,000/- Gomba Water and  \n08/ Nov/2022 boreholes and supply of /22-23/00001  \nSanitation  \nborehole tool box  \nAssociation  \n(GWASA)\n2. Drilling of a Production GOMB591/WRKS 49,209,000 VIVIN  \nwell at Kamusenene LC /22-23/00001  \nTECHNOLOGIES 1 Kifampa S/C  \nLIMITED\n3. Extension of a water GOMB591/WRKS 137,948,383  \n30/03/2023 pipe line at Matongo /22-23/00002", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}], "page": 42, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Geodie Espoir Parish Phase 3 \nSolutions Ltd \nAppendix 9  \nCONTRACT DETAILS PROCUREMENT CONTRACT CONTRACTOR DATE OF DATE OF REFERENCE AMOUNT ADVERT CONTRACT UGX  \nSIGNING Rehabilitation of 12 GOMB591/serv 49,097,000/- Gomba Water and  \n08th day of boreholes and supply of /22-23/00001  \nSanitation Nov,2022 \n", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}, [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}], [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}], [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}]], "page": 42, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Appendix 10: Signing of PRF financing agreement=:  \n~~: \u00b0~\"-", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SN Vote Name Parish ] Name of Did the Date Date Remarks Name SACCO SACCO funds agreem Chairperson were ent was  \nsign PRF receiv signed  \nfinancing  \ned \nagreement with the AO?", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}, [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, {"headings_1": {"content": "og", "page": 42, "level": 4}}]], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Es:", "metadata": {"headings": [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Gomba DLG Namabeya No  \nThe SACCO Chairperson Kyegonza  \ndid not sign PRF \\| financing agreement with the AO.", "metadata": {"headings": [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Gomba DLG Ngomanene Ngomanene No  \nThe SACCO Chairperson Tabbabinzi  \ndid not sign PRF financing agreement with the AO.", "metadata": {"headings": [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "3. Gomba DLG Kakomo Kakomo No  \nThe SACCO Chairperson i Mpenja  \ndid not sign PRF ;", "metadata": {"headings": [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nfinancing agreement with the AO. \nGomba DLG Kigezi Kigezi Maddu No  \nThe SACCO Chairperson did not sign PRF financing agreement I \nwith the AO. \nGomba DLG Maddu W Maddu W No  \nThe SACCO Chairperson Maddu T.C  \ndid not sign PREF financing agreement with the AO. \nGomba DLG Kifampa Kifampa No  \nThe SACCO Chairperson Kifampa  \ndid not sign PRF \\| financing agreement with the AO. \nGomba DLG Koome Koome Kanoni No  \nThe SACCO Chairperson T.C  \ndid not sign PRF financing agreement with the AO. \nGomba DLG Butiti Butiti No  \nThe SACCO Chairperson Kabulasoke  \ndid not sign PRF financing agreement with the AO. \nGomba DLG Kyaayi Bugula Kyaayi No  \nThe SACCO Chairperson did not sign PRF \nAppendix: -10: Transfer of PRF to un-licenced SACCOs  \n[ SN. Vote Name  \nName of SACCO  \nIs the SACCO Remarks registered  \nunder  \nMicrofinance  \nInstitutions  \nmoney lenders", "metadata": {"headings": [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}, [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, {"headings_1": {"content": "Services", "page": 42, "level": 8}}]], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "zu", "metadata": {"headings": [{"headings_0": {"content": "zu", "page": 44, "level": 3}}, {"headings_1": {"content": "Es:", "page": 43, "level": 1}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "act  \n(Yes/No)  \nPDM Namabeya Namabeya Kyegonza No  \nAll the PDM SACCOs were not licensed to take on the business of lending under n I Microfinance Institutions", "metadata": {"headings": [{"headings_0": {"content": "zu", "page": 44, "level": 3}}, {"headings_1": {"content": "Es:", "page": 43, "level": 1}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2 PDM", "metadata": {"headings": [{"headings_0": {"content": "2 PDM", "page": 44, "level": 2}}, {"headings_1": {"content": "zu", "page": 44, "level": 3}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ngomanene Tabbabinzi No  \nAll the PDM SACCOs were not licensed to take on the business of lending under Microfinance Institutions", "metadata": {"headings": [{"headings_0": {"content": "2 PDM", "page": 44, "level": 2}}, {"headings_1": {"content": "zu", "page": 44, "level": 3}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "A 3. PDM", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kakomo Mpenja No  \nAll the PDM SACCOs were not licensed to take on the business of lending under Microfinance Institutions", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. \\|P  \nKigezi Maddu  \nNo All the PDM SACCOs were not licensed to take on the business of lending under", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. PDM  \nMaddu W Maddu T.C No", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. PD M  \nKifampa Kifampa No", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "7. PD M  \nKoome Kanoni T.C No", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}, [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}]], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. PDM  \nButiti Kabulasoke No", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Microfinance Institutions  \nAll the PDM SACCOs were not licensed to take on the business of lending under \nN Microfinance Institutions  \nAll the PDM SACCOs were not licensed  \nto take on the business of lending under Microfinance Institutions  \nAll the PDM SACCOs were not licensed  \nto take on the business of lending under Microfinance Institutions  \nAll the PDM SACCOs were not licensed  \nto take on the business of lending under Microfinance Institutions", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}, [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}]], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. PDM  \nBugula Kyaayi", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u2014 10. P D M  \nKiriri Mpenja \nNo All the PDM SACCOs were not licensed to take on the business of lending under Microfinance Institutions  \nNo All the PDM SACCOs were not licensed to take on the business of lending under Microfinance Institutions \nAppendix 11: Transfer of PRF to unregistered SACCOs by CBOs \nSN. Vote Name  \nName of SACCO  \nIs the SACCO Remarks  \nregistered  \nunder the  \nCooperative  \nSocieties Act?  \n(Yes/No)  \nGomba DLG  \nNamabeya Kyegonza No  \nFunds transferred to SACCOs not \nSigning of PRF financing agreement  \n5 Vote Name Parish  \nName of SACCO [Did the Date Date TI Remarks Name SACCO funds agreem Chairpers were ent was  \non sign receiv signed  \nPRF \ned financing agreemen  \nt with the  \nAO?", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}, [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}]], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Gomba DLG Namabeya Namabeya Kyegonza No", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, {"headings_1": {"content": "2 PDM", "page": 44, "level": 2}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "BE", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 45, "level": 3}}, {"headings_1": {"content": "A 3. PDM", "page": 44, "level": 1}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 45, "level": 3}}, {"headings_1": {"content": "A 3. PDM", "page": 44, "level": 1}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Gomba DLG Ngomanene Ngomanene No", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 45, "level": 3}}, {"headings_1": {"content": "A 3. PDM", "page": 44, "level": 1}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ER Tabbabinzi", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. Gomba DLG Kakomo Kakomo Mpenja No", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Gomba DLG Kigezi Kigezi Maddu No", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "5. Gomba DLG Maddu W Maddu W Maddu T.C No \\|\n6. Gomba DLG Kifampa Kifampa Kifampa No", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}, [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}]], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Gomba DLG Koome Koome Kanoni T.C No", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Gomba DLG Butiti Butiti Kabulasoke No", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\|  \na The SACCO Chairperson did not sign PRF financing agreement with the AO. \\| The SACCO Chairperson did not sign PRF financing agreement with the AO.  \nThe SACCO Chairperson did not sign PRF financing agreement with the AO.  \nThe SACCO Chairperson did not sign PRF financing agreement with the AO.  \nThe SACCO Chairperson did not sign PRF financing agreement with the AO.  \nThe SACCO Chairperson did not sign PRF financing agreement with the AO.  \nThe SACCO Chairperson did not sign PRF financing agreement with the AO.  \nThe SACCO Chairperson did not sign PRF financing", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- agreement with the AO. Gomba DLG Kyaayi Bugula Kyaayi No  \nThe SACCO Chairperson did", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "9. Gomba DLG Kyaayi Bugula Kyaayi No  \nThe SACCO Chairperson did", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, {"headings_1": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "_|", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 45, "level": 3}}, {"headings_1": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "not sign PRF financing agreement with the AO.  \n10.) Gomba DLG Kiriri Kiriri Mpenja No  \nThe SACCO Chairperson did not sign PRF financing \u2014 \u2014 agreement with the AO. \nAppendix 12: Wealth ranking of households  \nSN Vote Name Parish Name Was wealth ranking No. of No. of villages Remarks carried out at  \nvillages were wealth  \nparish level?  \nranking was  \ncarried out", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 45, "level": 3}}, {"headings_1": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, [{"headings_0": {"content": "_|", "page": 45, "level": 3}}, {"headings_1": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}]], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. GOMBA Kanoni Was 5 5 Activity not fully implemented\n2. GOMBA Koome Yes 5 4 not", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 45, "level": 3}}, {"headings_1": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Status of existing water sources", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 45, "level": 3}}, {"headings_1": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}], "page": 46, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ba Populati Date", "metadata": {"headings": [{"headings_0": {"content": "ba Populati Date", "page": 46, "level": 5}}, {"headings_1": {"content": "_|", "page": 45, "level": 3}}], "page": 46, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SN. Sub County Parish Village SS u. SOURCE NAME Status (Functional, water  \nod  \nfacili \nNon-functional", "metadata": {"headings": [{"headings_0": {"content": "ba Populati Date", "page": 46, "level": 5}}, {"headings_1": {"content": "_|", "page": 45, "level": 3}}, [{"headings_0": {"content": "ba Populati Date", "page": 46, "level": 5}}, {"headings_1": {"content": "_|", "page": 45, "level": 3}}]], "page": 46, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "le 1", "metadata": {"headings": [{"headings_0": {"content": "le 1", "page": 46, "level": 2}}, {"headings_1": {"content": "ba Populati Date", "page": 46, "level": 5}}], "page": 46, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tee Kabulasoke BUKANDULA", "metadata": {"headings": [{"headings_0": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}, {"headings_1": {"content": "le 1", "page": 46, "level": 2}}], "page": 46, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Tmmwuee\\| BUKANDULA B [oon 2016 [BRE MAIZIGIDI [ec Functional 2 DB Kabulasoke BUKANDULA \nBUKANDULAB \\| \\_\\_ BUKANBULAB Functional NON Functional 4 \nPs Kabulasoke BUKANDULA BUKANDULAB \\| 2001 \\|suAamI Funtoni 5 Kabulasoke BUKANDULA BUKANDULA B COLLEGE Functional 6 DB Kabulasoke BUKANDULA \nKATETE A \nmn unctiona x > 7 Kabulasoke BUKANDULA KATETE A LCI 2003 \nNON Functional 8 Kabulasoke BUKANDULA KATEIEALCI \\|206 KATETE Functional 9 sw Kabulasoke BUKANDULA KATETE B LCI \nFunctional  \nKabulasoke BUKANDULA KIBANGA LCI 2001 Functional Kabulasoke BUKANDULA KIGO A LCI 2003 KIGO Functional \\_\\|\\_Kabulasoke BUKANDULA KIGOALC \\| KIGGOA Functional Kabulasoke BUKANDULA KIGO B LCI ee KIGO B  \nFunctional  \nKabulasoke BUKANDULA KKOBERO LCI 2003 GAKULUKUTA Functional [DB Kabulasoke BUKANDULA KKOBERO LCI \\| KOBERO Functional Kabulasoke BUKANDULA LUNYA LCI 2011 LUNNYA Functional  \nPS \\_\\{ MaBuYe\\_\\_\\} funclonat\\_ \nFunctional", "metadata": {"headings": [{"headings_0": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}, {"headings_1": {"content": "le 1", "page": 46, "level": 2}}, [{"headings_0": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}, {"headings_1": {"content": "le 1", "page": 46, "level": 2}}], [{"headings_0": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}, {"headings_1": {"content": "le 1", "page": 46, "level": 2}}], [{"headings_0": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}, {"headings_1": {"content": "le 1", "page": 46, "level": 2}}], [{"headings_0": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}, {"headings_1": {"content": "le 1", "page": 46, "level": 2}}], [{"headings_0": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}, {"headings_1": {"content": "le 1", "page": 46, "level": 2}}], [{"headings_0": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}, {"headings_1": {"content": "le 1", "page": 46, "level": 2}}], [{"headings_0": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}, {"headings_1": {"content": "le 1", "page": 46, "level": 2}}]], "page": 46, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "metadata": {"headings": [{"headings_0": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}, {"headings_1": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}], "page": 46, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "[19 PS Kabulasoke BUKANDULA NANFUKALCI \\|\\_\\_\\| 2003 NANFUKA Functional 20 DB Kabulasoke BUKANDULA BUKANDULA 2005  \nKabulasoke BUKANDULA BUKANDULA 2004  \n22 DB Kabulasoke BUKANDULA BUKANDULA 1999 BUKANDULA  \n23 Kabulasoke BULWADDA WEST \n2016 BULWADDA WEST Functional 24 DB Kabulasoke BULWADDA BUTANGA LCI 2009  \nKabulasoke BULWADDA BUTANGA LCI 2011  \n26 DB Kabulasoke BULWADDA GGULA LCI 1999 BULWANDA\\_ Functional 27 Kabulasoke BULWADDA OLCI 2017 KABANKONYO Functional \n28 DB Kabulasoke BULWADDA OLCI \n29 DB Kabulasoke BULWADDA OLCI \n2004 KABAKONYO Functional \nKABANKONYO Functional 30 DB Kabulasoke BULWADDA LUNONI LCI 2017  \nLUSONGODDE  \nWw\\|Ww Dir O9 @\\|o Kabulasoke BULWADDA LCI \n1999 LUSONGONDE Functional Kabulasoke BULWADDA LUZIRA \u2014],1999 LUZIRA Functional MALIGA-  \nw Ww ao Kabulasoke BULWADDA KANKOLONGO MALIGA Functional \\|  \nMALIGA-  \nww un Kabulasoke BULWADDA KANKOLONGO 1999 KANKOLONGO Functional oO wo Kabulasoke BULWADDA MATAKA LCI \nFunctional", "metadata": {"headings": [{"headings_0": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}, {"headings_1": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}, [{"headings_0": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}, {"headings_1": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}], [{"headings_0": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}, {"headings_1": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}], [{"headings_0": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}, {"headings_1": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}], [{"headings_0": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}, {"headings_1": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}], [{"headings_0": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}, {"headings_1": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}], [{"headings_0": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}, {"headings_1": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}], [{"headings_0": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}, {"headings_1": {"content": "Tee Kabulasoke BUKANDULA", "page": 46, "level": 2}}]], "page": 46, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Pe", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], "page": 46, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NSIMBIZIWOO w a SW Kabulasoke BULWADDA ME LCI \nKAYANJA Functional \nw N Kabulasoke BULWADDA ME LCI \nNSIMBIZIWOME Functional BUKUNDUGUL \nKABULASOKE. J... ones a  \n=  \n= 50 RHT Kabulasoke BUTITI BLCI  \nKABULASOKE  \n51 PS Kabulasoke BUTITI BLCI  \nKAKIPUUYA  \n52 SW Kabulasoke BUTITI LCI  \nKAKIPUUYA \n2000 MUTENGA HALL Non Functional SONKO Functional MBONA Functional \n53 DB Kabulasoke BUTITI LCI 2003 KAKIPUYA Functional LUBAALE B  \n54 PS Kabulasoke BUTITI LCI  \nSALONGO Functional 55 DB Kabulasoke BUTITI NTONWA LCI  \nNTONWA Functional SEPARA  \nKabulasoke BUTITI NTONWA LCI LWINGSTON Functional Kabulasoke BUTITI NTONWA LCI 2011 NTONWA SW Functional Kabulasoke NTONWA LCI NAMULABA Functional Kabulasoke KANJUMBA BUTITI Functional KAKUBANSIRI  \nKAKUBANSIRI  \n60 DB Kabulasoke KAKUBANSIRI ALCI  \nWATER Functional KAKUBANSIRI  \nKAKUBANSIRI  \n61 DB Kabulasoke KAKUBANSIRI DLCI  \nDBH Functional KALWANGA A  \n62 Kabulasoke KAKUBANSIRI LCI  \nFunctional \nKabulasoke KAKUBANSIRI LCI  \nKALWANGA PS Functional \nKIRYAMENVU  \n64 DB Kabulasoke KAKUBANSIRI KIRYANONGO  \nKIRYAMENVU A Functional \nKIRYAMENVU  \n65 DB Kabulasoke KAKUBANSIRI KIRYANONGO  \nKIRYAMENVU B Functional \nKabulasoke KAKUBANSIRI KYENGEZA LCI  \nKYENGEZI Functional \nKabulasoke KAKUBANSIRI KYENGEZA LCI 2010 KYENGEZA Functional \nMIRAMBI B Kabulasoke KAKUBANSIRI LCI \nMIRAMBI B \n2004 MIRAMBI B Functional \nDB Kabulasoke KAKUBANSIRI LC 2004 Functional \nKalwanga-  \nKabulasoke kakubansiri KAKUBANSIRI KAKUBANSIRI Functional \nKalwanga-  \nKabulasoke kakubansiri KAKINGA 2003 KAKINGA Functional Kalwanga-  \nKabulasoke kakubansiri MIRAMBI 2004 MIRAMBI A Functional KIFAMPA KIGOMA B 2005 KIGOMA B Functional Kabulasoke KIFAMPA KIREKU LCI 1999 KALUNGAA Functional Kabulasoke KIFAMPA KIREKU LCI 2014 KALWANGA PS Functional KITAYITWAKO  \nKabulasoke KIFAMPA BLCI KAKWAYA Functional KITAYITWAKO  \n77 Kabul\u00e4soke KIFAMPA BLCI 2010 LWABAYAGA Functional LWABAYAGA A  \n78 Kabulasoke KIFAMPA LCI 1997 SAIDI/KAPERE Non Functional \nSv \njeuon>ung VEWVOVMSIX \u20ac00Z OGNIANSVN Van ezuobary MS \u20acbT jeuon>UunJ OGNIANSVN 2102 D1 vanvn ezuobaAy sa zur OGNIANSYN  \njeuon>uny OGNIANSVN \u20ac002 191 vanvn ezuoBaAy MS Tor OGNIANGVN", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}, [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}], [{"headings_0": {"content": "Pe", "page": 46, "level": 2}}, {"headings_1": {"content": "[8 [sw rebulasoke sukanpula wasuyecr ||", "page": 46, "level": 6}}]], "page": 46, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ke", "metadata": {"headings": [{"headings_0": {"content": "ke", "page": 48, "level": 1}}, {"headings_1": {"content": "Pe", "page": 46, "level": 2}}], "page": 48, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jeuon>uny OGNIANEVN  \n121 Van ezuobahy ga ObT OGNIANGYN  \nleuon>ung NON ANVL U3LVM \n191 vanvn vanvn ezuoBaAy THY 6\u20acT AMWWIdd 1/9  \njeuonoun4 S/d N/D VEN \\#007  \njeuonouny 3IT10d vanvW \n121 vanvn vanvn ezuoBaAy ga 8er 191 vanvn vanvn ezuobaky 8a zer leuon>ung INONIX 2102 1D7 INONDI vanvn ezuobahy sa ser jeuonsung VONNAYY 0202 121 VONNAVN vanvn ezuoBaAy sa ser jeuonouny VONNAV  \n11 VONNAY VaWVW ezuobahy ga rer jeuo>ung O/L SUS  \n17 Sua WW ENEMA ezuobary aq \u20ac\u20acT jeuonsung VdHVA \n191 mnnn] FaIVN ezuobaAy sa zer jeuon>un4 NON YNVL TOOHDS \nDInawm FAIVN ezuoBaAy HY TET \"WOD 3OVUD  \njeuonouny TINWNT OONOIWN y00z \nIn nun] FU ezuobaAy Sd 0er jeuonpuns NON OONVMYN 0T0z DI nAWwM qua VW ezuobahy HY 627 jeuonouny nun\\} 0002 191 nun SW ezuoDaAy ga 8zt \\_ jeuonouny SNIAdS JANOAM 007 PIOSVINGY TUS VW ezuoBoaAy Sd zer jeuonsung v4 VLISNW \n191 V9OSM v9OSM ezuoDaAy MS 9er", "metadata": {"headings": [{"headings_0": {"content": "ke", "page": 48, "level": 1}}, {"headings_1": {"content": "Pe", "page": 46, "level": 2}}, [{"headings_0": {"content": "ke", "page": 48, "level": 1}}, {"headings_1": {"content": "Pe", "page": 46, "level": 2}}], [{"headings_0": {"content": "ke", "page": 48, "level": 1}}, {"headings_1": {"content": "Pe", "page": 46, "level": 2}}], [{"headings_0": {"content": "ke", "page": 48, "level": 1}}, {"headings_1": {"content": "Pe", "page": 46, "level": 2}}], [{"headings_0": {"content": "ke", "page": 48, "level": 1}}, {"headings_1": {"content": "Pe", "page": 46, "level": 2}}], [{"headings_0": {"content": "ke", "page": 48, "level": 1}}, {"headings_1": {"content": "Pe", "page": 46, "level": 2}}], [{"headings_0": {"content": "ke", "page": 48, "level": 1}}, {"headings_1": {"content": "Pe", "page": 46, "level": 2}}]], "page": 48, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- NAOANWYN  \njeuonsun4 VAIAVL 2007 191 VOOSIN VOOSIN ezuobaAy Sd ST\n- NAOANWYN  \njeuonouny NAOANWYN 5007 11 v90SM v90SN ezuobaAy Sd bet\n- NAOANWYN  \njeuonsuny VONVAUINVM3SS ETOZ 1971 NSNYNW VHOSM ezuobaAy MS \u20ac2T jeuonouny NSNANW LTOZ 107 NSMINW v9OSM ezuoBaAy ga zer jeuon>unJ VaNvavN \u00a3007 131 NSnYNW VOOSMI ezuoDaAy Sd ter jeuonsung VONVATIDIVMSSS EToz 191 NSNYNW v9OSDI ezuobaAy MS OT jeuon>ung VAUIDV\\_LVEMa STOZ", "metadata": {"headings": [{"headings_0": {"content": "ke", "page": 48, "level": 1}}, {"headings_1": {"content": "Pe", "page": 46, "level": 2}}], "page": 48, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "jeuon>ung OLVY ODNOWS 6661 ~ jeuonouny OSNOWN yooz jeuonsung S d NINNAM 0002 leuop>uny NON VATICIIVLVaMa \u00a3007 [euo]>unJ NON INTADI T00Z \njeuonoun4 YNVANA S102 jeuonouns YMO8aS \njeuonouny JaaNWVINYVN \nIon mnonannyna ezuoBaAy MS 61T 1N9NaNnnYNa  \nANIaWVSVW  \nIA mnanann\u0131na ezuobaky Sd 81T qnsnannyna  \n-VIISIWVSVW  \nm\u0131n minonannyna eZUODaAy Sd ZIT qn5nannyna  \n-VIISWVSVW  \nm\u0131n m\u0131nanann\u0131na ezuobary MS OTT qnonannyna  \n-YIIaWVSVW  \nm\u0131n m\u0131nanann\u0131na ezuobaAy Sd SIT qnonannyna  \n-VIIEWNVSVW  \nlon m\u0131nanann\u0131na ezuobaAy Sd br 1N9NaNNYNa  \n-VIISWVSVW  \nminonannyina ezuoBaAy sa \u20acTT minonannyng ezuobaAy MS ZIT 197 VIS DINNMVW ayoseingey Sd 1D1 WWYAIN DINNMYW Syoseingey MS 131 vann\u0131na DINNMVW ayoseingey MS 601 1euon>ung VaNbing 0707 1SY3 INMYN binmeN ayoseingey  \n\\|euonpunJ NON OL ETOZ VAIISVA Mnmew ayoseingey jeuojpun4 OONO.LVIN ODNOLLMN OSNOLVW ayoseingey \\| 900z@ \\| OSNOLD) OSNOLYW ayoseingey  \njeuonouny aivvsnd LTOZ II1391N39 ODNOLVW Syoseingey", "metadata": {"headings": [{"headings_0": {"content": "ke", "page": 48, "level": 1}}, {"headings_1": {"content": "Pe", "page": 46, "level": 2}}, [{"headings_0": {"content": "ke", "page": 48, "level": 1}}, {"headings_1": {"content": "Pe", "page": 46, "level": 2}}], [{"headings_0": {"content": "ke", "page": 48, "level": 1}}, {"headings_1": {"content": "Pe", "page": 46, "level": 2}}], [{"headings_0": {"content": "ke", "page": 48, "level": 1}}, {"headings_1": {"content": "Pe", "page": 46, "level": 2}}]], "page": 48, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "jeuopdunJ leuon>ung jeuonsuns feuonsunj evonsuns | | RR \u2014\u00abseuonaung \u2014\u00abeuonauny \u2014seuonpung |__Tevorung __fevonaung |_____fevonsuny", "metadata": {"headings": [{"headings_0": {"content": "jeuopdunJ leuon>ung jeuonsuns feuonsunj evonsuns | | RR \u2014\u00abseuonaung \u2014\u00abeuonauny \u2014seuonpung |__Tevorung __fevonaung |_____fevonsuny", "page": 49, "level": 4}}, {"headings_1": {"content": "ke", "page": 48, "level": 1}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "jeuom>ung jeuon>ung Jeuojduny Jeuonouny leuolyjun4s jeuonouny leuolpung jeuonouny |euon>ung jeuon>ung JPuonduny leuonsung", "metadata": {"headings": [{"headings_0": {"content": "jeuom>ung jeuon>ung Jeuojduny Jeuonouny leuolyjun4s jeuonouny leuolpung jeuonouny |euon>ung jeuon>ung JPuonduny leuonsung", "page": 49, "level": 1}}, {"headings_1": {"content": "jeuopdunJ leuon>ung jeuonsuns feuonsunj evonsuns | | RR \u2014\u00abseuonaung \u2014\u00abeuonauny \u2014seuonpung |__Tevorung __fevonaung |_____fevonsuny", "page": 49, "level": 4}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "=f", "metadata": {"headings": [{"headings_0": {"content": "=f", "page": 49, "level": 2}}, {"headings_1": {"content": "jeuom>ung jeuon>ung Jeuojduny Jeuonouny leuolyjun4s jeuonouny leuolpung jeuonouny |euon>ung jeuon>ung JPuonduny leuonsung", "page": 49, "level": 1}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NON NON", "metadata": {"headings": [{"headings_0": {"content": "NON NON", "page": 49, "level": 5}}, {"headings_1": {"content": "=f", "page": 49, "level": 2}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe M/S M/S iva IZVOVSWIVN IZVOVSVAVN IZVOVSWIVN \u2014\u2014vannariva S/d VASEVNVN \nJGNISWIWN \\|\\_\\_SNTYdS ano Saawmavm\u0131 tba wz00nv DWN  \n\\| NCCDWN NYIDIVM SVAVN VNVYMINW 9002 [\u2014\\_\\_ttoe 8002 [toe mr  \n074 200 9002 [S002 e002", "metadata": {"headings": [{"headings_0": {"content": "NON NON", "page": 49, "level": 5}}, {"headings_1": {"content": "=f", "page": 49, "level": 2}}, [{"headings_0": {"content": "NON NON", "page": 49, "level": 5}}, {"headings_1": {"content": "=f", "page": 49, "level": 2}}]], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TI0Z", "metadata": {"headings": [{"headings_0": {"content": "TI0Z", "page": 49, "level": 4}}, {"headings_1": {"content": "NON NON", "page": 49, "level": 5}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= \\|] \\|\\} \\|\\| \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "TI0Z", "page": 49, "level": 4}}, {"headings_1": {"content": "NON NON", "page": 49, "level": 5}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "51 I]", "metadata": {"headings": [{"headings_0": {"content": "51 I]", "page": 49, "level": 2}}, {"headings_1": {"content": "TI0Z", "page": 49, "level": 4}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IZNVONVM1 IZNVONVM1 IZNVONVM1 131 II] ID] ID1 ID1V II1 ID1 ID7 ID1 197 DIFINWNaDI ID1", "metadata": {"headings": [{"headings_0": {"content": "IZNVONVM1 IZNVONVM1 IZNVONVM1 131 II] ID] ID1 ID1V II1 ID1 ID7 ID1 197 DIFINWNaDI ID1", "page": 49, "level": 4}}, {"headings_1": {"content": "51 I]", "page": 49, "level": 2}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "VMOSVW VMOgVW SMOAWW AMOATWW", "metadata": {"headings": [{"headings_0": {"content": "IZNVONVM1 IZNVONVM1 IZNVONVM1 131 II] ID] ID1 ID1V II1 ID1 ID7 ID1 197 DIFINWNaDI ID1", "page": 49, "level": 4}}, {"headings_1": {"content": "51 I]", "page": 49, "level": 2}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "SONNdW", "metadata": {"headings": [{"headings_0": {"content": "SONNdW", "page": 49, "level": 3}}, {"headings_1": {"content": "IZNVONVM1 IZNVONVM1 IZNVONVM1 131 II] ID] ID1 ID1V II1 ID1 ID7 ID1 197 DIFINWNaDI ID1", "page": 49, "level": 4}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "IA3g3/nd M3934ng IAag3Ang 191 FINWNGM 191 197 1D 197 197 DI DT aT nw nv ID1 121 131 131 197 II] 107 ID1 @", "metadata": {"headings": [{"headings_0": {"content": "IA3g3/nd M3934ng IAag3Ang 191 FINWNGM 191 197 1D 197 197 DI DT aT nw nv ID1 121 131 131 197 II] 107 ID1 @", "page": 49, "level": 4}}, {"headings_1": {"content": "SONNdW", "page": 49, "level": 3}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NINWY \"VSVSVA O\u20acWOgIy NONNYD NCCDIVN ACCDIWN NCCDIWN NCCDWN NCCOWN NWDIVN nw AWN NWDIVN OAAOaN NSNNAINW van\u0131zng vawizna van\u0131\u0131zna vaw\u0131Izng VWONWY vwoxvN VWONW VWONVN 107 VASEVWWN", "metadata": {"headings": [{"headings_0": {"content": "NINWY \"VSVSVA O\u20acWOgIy NONNYD NCCDIVN ACCDIWN NCCDIWN NCCDWN NCCOWN NWDIVN nw AWN NWDIVN OAAOaN NSNNAINW van\u0131zng vawizna van\u0131\u0131zna vaw\u0131Izng VWONWY vwoxvN VWONW VWONVN 107 VASEVWWN", "page": 49, "level": 1}}, {"headings_1": {"content": "IA3g3/nd M3934ng IAag3Ang 191 FINWNGM 191 197 1D 197 197 DI DT aT nw nv ID1 121 131 131 197 II] 107 ID1 @", "page": 49, "level": 4}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "191 1971 191 ID1 ID1 ID1", "metadata": {"headings": [{"headings_0": {"content": "191 1971 191 ID1 ID1 ID1", "page": 49, "level": 4}}, {"headings_1": {"content": "NINWY \"VSVSVA O\u20acWOgIy NONNYD NCCDIVN ACCDIWN NCCDIWN NCCDWN NCCOWN NWDIVN nw AWN NWDIVN OAAOaN NSNNAINW van\u0131zng vawizna van\u0131\u0131zna vaw\u0131Izng VWONWY vwoxvN VWONW VWONVN 107 VASEVWWN", "page": 49, "level": 1}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SSIMW OSIZIM O9IZIN", "metadata": {"headings": [{"headings_0": {"content": "SSIMW OSIZIM O9IZIN", "page": 49, "level": 1}}, {"headings_1": {"content": "191 1971 191 ID1 ID1 ID1", "page": 49, "level": 4}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "VASSYWVN VAAEVINVN -OIWOSIN JYAONAAD -O8WOSIN SYAONAAIN ID1 ID1 3MEWVSN 3MaWVSN 3MaWVSN 3MaNVSN SMEWVSN 3MaWVSN SMSWVSN", "metadata": {"headings": [{"headings_0": {"content": "VASSYWVN VAAEVINVN -OIWOSIN JYAONAAD -O8WOSIN SYAONAAIN ID1 ID1 3MEWVSN 3MaWVSN 3MaWVSN 3MaNVSN SMEWVSN 3MaWVSN SMSWVSN", "page": 49, "level": 1}}, {"headings_1": {"content": "SSIMW OSIZIM O9IZIN", "page": 49, "level": 1}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I ID1 D1 191 11 191 191", "metadata": {"headings": [{"headings_0": {"content": "I ID1 D1 191 11 191 191", "page": 49, "level": 4}}, {"headings_1": {"content": "VASSYWVN VAAEVINVN -OIWOSIN JYAONAAD -O8WOSIN SYAONAAIN ID1 ID1 3MEWVSN 3MaWVSN 3MaWVSN 3MaNVSN SMEWVSN 3MaWVSN SMSWVSN", "page": 49, "level": 1}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "11", "metadata": {"headings": [{"headings_0": {"content": "I ID1 D1 191 11 191 191", "page": 49, "level": 4}}, {"headings_1": {"content": "VASSYWVN VAAEVINVN -OIWOSIN JYAONAAD -O8WOSIN SYAONAAIN ID1 ID1 3MEWVSN 3MaWVSN 3MaWVSN 3MaNVSN SMEWVSN 3MaWVSN SMSWVSN", "page": 49, "level": 1}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "39NNdW SONNdW SONNdW SONNdW SONNdW F9NNAN F9NNdW F9NNdW ACCOWN NCCINWN ACCIXVN NCCINVN NCCINWN ACCIXVN NCCIIVN NCCINVN NELINYN NELINVN ACCOIVN ACCOIWN ACCDIVN NLLIIYN ACCIWN ACCWN ACCOWN ACCOWN ACCDIVN OACCIXVN NELINYN VASSVWVN VASaVWIWN VASEVIWN VASSVWYN VASSVWVN VASSVWYN VASEVWVN VASSVWVN VASSVWVN VASSYNVN VAAEVWVN VASEVINVN VASSVWVN IMaNWVSN SMSWVSN 3MaWVSN IMEWVSN IMENVSN 3MIWVSN 3MaNVSN 3MEWVSN AIMSWVSN IMEWVSN IMSWVSN 3MANVSN", "metadata": {"headings": [{"headings_0": {"content": "39NNdW SONNdW SONNdW SONNdW SONNdW F9NNAN F9NNdW F9NNdW ACCOWN NCCINWN ACCIXVN NCCINVN NCCINWN ACCIXVN NCCIIVN NCCINVN NELINYN NELINVN ACCOIVN ACCOIWN ACCDIVN NLLIIYN ACCIWN ACCWN ACCOWN ACCOWN ACCDIVN OACCIXVN NELINYN VASSVWVN VASaVWIWN VASEVIWN VASSVWYN VASSVWVN VASSVWYN VASEVWVN VASSVWVN VASSVWVN VASSYNVN VAAEVWVN VASEVINVN VASSVWVN IMaNWVSN SMSWVSN 3MaWVSN IMEWVSN IMENVSN 3MIWVSN 3MaNVSN 3MEWVSN AIMSWVSN IMEWVSN IMSWVSN 3MANVSN", "page": 49, "level": 1}}, {"headings_1": {"content": "I ID1 D1 191 11 191 191", "page": 49, "level": 4}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ezuodahy ezuobaAy ezuoBaAy", "metadata": {"headings": [{"headings_0": {"content": "39NNdW SONNdW SONNdW SONNdW SONNdW F9NNAN F9NNdW F9NNdW ACCOWN NCCINWN ACCIXVN NCCINVN NCCINWN ACCIXVN NCCIIVN NCCINVN NELINYN NELINVN ACCOIVN ACCOIWN ACCDIVN NLLIIYN ACCIWN ACCWN ACCOWN ACCOWN ACCDIVN OACCIXVN NELINYN VASSVWVN VASaVWIWN VASEVIWN VASSVWYN VASSVWVN VASSVWYN VASEVWVN VASSVWVN VASSVWVN VASSYNVN VAAEVWVN VASEVINVN VASSVWVN IMaNWVSN SMSWVSN 3MaWVSN IMEWVSN IMENVSN 3MIWVSN 3MaNVSN 3MEWVSN AIMSWVSN IMEWVSN IMSWVSN 3MANVSN", "page": 49, "level": 1}}, {"headings_1": {"content": "I ID1 D1 191 11 191 191", "page": 49, "level": 4}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ezuobaAy ezuobaAy ezuoBeay ezuoBeng ezuoBaAy ezuoBaAy ezuobeAy ezuoBaAy ezuoBaAy ezuoBaAy eZUOBaAy ezudbahy ezuobaAy ezuobaAy ezuoBaAy ezuoBaAy ezuobaAy ezuoBaAy ezuobaAy", "metadata": {"headings": [{"headings_0": {"content": "ezuobaAy ezuobaAy ezuoBeay ezuoBeng ezuoBaAy ezuoBaAy ezuobeAy ezuoBaAy ezuoBaAy ezuoBaAy eZUOBaAy ezudbahy ezuobaAy ezuobaAy ezuoBaAy ezuoBaAy ezuobaAy ezuoBaAy ezuobaAy", "page": 49, "level": 5}}, {"headings_1": {"content": "39NNdW SONNdW SONNdW SONNdW SONNdW F9NNAN F9NNdW F9NNdW ACCOWN NCCINWN ACCIXVN NCCINVN NCCINWN ACCIXVN NCCIIVN NCCINVN NELINYN NELINVN ACCOIVN ACCOIWN ACCDIVN NLLIIYN ACCIWN ACCWN ACCOWN ACCOWN ACCDIVN OACCIXVN NELINYN VASSVWVN VASaVWIWN VASEVIWN VASSVWYN VASSVWVN VASSVWYN VASEVWVN VASSVWVN VASSVWVN VASSYNVN VAAEVWVN VASEVINVN VASSVWVN IMaNWVSN SMSWVSN 3MaWVSN IMEWVSN IMENVSN 3MIWVSN 3MaNVSN 3MEWVSN AIMSWVSN IMEWVSN IMSWVSN 3MANVSN", "page": 49, "level": 1}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\\| ds a", "metadata": {"headings": [{"headings_0": {"content": "ezuobaAy ezuobaAy ezuoBeay ezuoBeng ezuoBaAy ezuoBaAy ezuobeAy ezuoBaAy ezuoBaAy ezuoBaAy eZUOBaAy ezudbahy ezuobaAy ezuobaAy ezuoBaAy ezuoBaAy ezuobaAy ezuoBaAy ezuobaAy", "page": 49, "level": 5}}, {"headings_1": {"content": "39NNdW SONNdW SONNdW SONNdW SONNdW F9NNAN F9NNdW F9NNdW ACCOWN NCCINWN ACCIXVN NCCINVN NCCINWN ACCIXVN NCCIIVN NCCINVN NELINYN NELINVN ACCOIVN ACCOIWN ACCDIVN NLLIIYN ACCIWN ACCWN ACCOWN ACCOWN ACCDIVN OACCIXVN NELINYN VASSVWVN VASaVWIWN VASEVIWN VASSVWYN VASSVWVN VASSVWYN VASEVWVN VASSVWVN VASSVWVN VASSYNVN VAAEVWVN VASEVINVN VASSVWVN IMaNWVSN SMSWVSN 3MaWVSN IMEWVSN IMENVSN 3MIWVSN 3MaNVSN 3MEWVSN AIMSWVSN IMEWVSN IMSWVSN 3MANVSN", "page": 49, "level": 1}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ga gq MS al & ms] MS MS MS Sd vIn) S| ulu| Slal= Sd [aq aa MS MS Sd MS Ms ms gq MS ms ms Ms MS", "metadata": {"headings": [{"headings_0": {"content": "ga gq MS al & ms] MS MS MS Sd vIn) S| ulu| Slal= Sd [aq aa MS MS Sd MS Ms ms gq MS ms ms Ms MS", "page": 49, "level": 2}}, {"headings_1": {"content": "ezuobaAy ezuobaAy ezuoBeay ezuoBeng ezuoBaAy ezuoBaAy ezuobeAy ezuoBaAy ezuoBaAy ezuoBaAy eZUOBaAy ezudbahy ezuobaAy ezuobaAy ezuoBaAy ezuoBaAy ezuobaAy ezuoBaAy ezuobaAy", "page": 49, "level": 5}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ala; wm AO) NOH  \nsa gq sa Sd MS", "metadata": {"headings": [{"headings_0": {"content": "ga gq MS al & ms] MS MS MS Sd vIn) S| ulu| Slal= Sd [aq aa MS MS Sd MS Ms ms gq MS ms ms Ms MS", "page": 49, "level": 2}}, {"headings_1": {"content": "ezuobaAy ezuobaAy ezuoBeay ezuoBeng ezuoBaAy ezuoBaAy ezuobeAy ezuoBaAy ezuoBaAy ezuoBaAy eZUOBaAy ezudbahy ezuobaAy ezuobaAy ezuoBaAy ezuoBaAy ezuobaAy ezuoBaAy ezuobaAy", "page": 49, "level": 5}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I ZT 8bT", "metadata": {"headings": [{"headings_0": {"content": "I ZT 8bT", "page": 49, "level": 3}}, {"headings_1": {"content": "ga gq MS al & ms] MS MS MS Sd vIn) S| ulu| Slal= Sd [aq aa MS MS Sd MS Ms ms gq MS ms ms Ms MS", "page": 49, "level": 2}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ha MS LHY", "metadata": {"headings": [{"headings_0": {"content": "Ha MS LHY", "page": 49, "level": 1}}, {"headings_1": {"content": "I ZT 8bT", "page": 49, "level": 3}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MS ga MS MS MS x w YHrT sr ZST est \\#StT SST", "metadata": {"headings": [{"headings_0": {"content": "Ha MS LHY", "page": 49, "level": 1}}, {"headings_1": {"content": "I ZT 8bT", "page": 49, "level": 3}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- \\+ T", "metadata": {"headings": [{"headings_0": {"content": "Ha MS LHY", "page": 49, "level": 1}}, {"headings_1": {"content": "I ZT 8bT", "page": 49, "level": 3}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Ha MS LHY", "page": 49, "level": 1}}, {"headings_1": {"content": "I ZT 8bT", "page": 49, "level": 3}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- typi", "metadata": {"headings": [{"headings_0": {"content": "Ha MS LHY", "page": 49, "level": 1}}, {"headings_1": {"content": "I ZT 8bT", "page": 49, "level": 3}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "a o\\| \n4 N mn v9r sor 99r Z9T 89T 697 02T TZ zz\u0131", "metadata": {"headings": [{"headings_0": {"content": "Ha MS LHY", "page": 49, "level": 1}}, {"headings_1": {"content": "I ZT 8bT", "page": 49, "level": 3}}, [{"headings_0": {"content": "Ha MS LHY", "page": 49, "level": 1}}, {"headings_1": {"content": "I ZT 8bT", "page": 49, "level": 3}}]], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "O8T", "metadata": {"headings": [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2018 - ar \nin wy\\} oO oO wo \nsZt  \n971 zz Bzr 61 Tet zer E8r ver ser 5 rt a] - - \nb6T S6T 96T zer 86T 661 007 Alm \nTOz \nLv \n\\| Jeuo!pUNYy NON  \n\\| d IuIg-IZOSN IZ39MN nppew jeuon>ung YNVLALINAWWNOI VISSSVIVN 1239D nppew \njeuon>ung ANVL ALINNWWOD  \nVISASVIVN IZ39M nppew SDIOC AHVLIAVY  \njeuon>ung VISSSWIVN IZ39M NPPeN FA04 VI33SVNVN  \nJeuonouny D1 1Z39N nppen VASIIVAVAN  \njeuon>ung WIONONII IZ39M nppew jeuojoun4 VaWndIn 1Z39M nppew WWOI 39TAIAIN  \njeuon>ung v\u00c4an\u0131n9N IZ39MN Nppel jeuon>ung VEWNol IZ39M nppelW \njeuonouny VaWNdI IZ39N Nppew jeuon>uny vannam 1Z39N nppeW \njeuompung \nTAVASVONVSN \\| vA393Q nppew jeuon\u00bbung \nSEWSLDIVN \\| vA393Q nppew jeuoy>un, v833MVYM1 VvA3S939 nppew jeuol>ung H3IQ OANYWNI  \nID1 OANVWN] VvA3S939  \nJeuonouny ID1 OANVWN1 VAd53q0 jeuon>ung ID1 ISVvaD vAs393Q jeuonouny OONSWY VAd93q0 \njeuonoun vA393Q \\| vA393Q jeuol>ung ID1 VENVANG vA39JQ \njeuomung YNVLALINNWWOI  \n101 VENVANd vA393Q \njeuon>unJ  \n191 VENVANd VAd93q0 Nppew \nJeuonouny  \nID1 VENVANd vA393Q nppew Jeuonouny \\| vanvavl ezuobaAy jeuo\\}Pund NON \n1Iv\u0131v\u0131na Twvs ezuoBaAy Sd 822 Jeuonouny \nTovinyna/ Nvvs ezuobaAy MS Lez vanvav\u0131  \njeuonoun4 IOvIWINg Tvs ezuobahy [euolp>ung NON \nISv\u0131v\u0131na Dvvs ezuobaAy jeuon>ung I1vvS Tivvs ezuobaAy jeuonsung  \njeuon>ung 1Sv\u0131vana ezUODSAy [euol>UunJ NON \n19v\u0131v\u0131na TIVWVS EZUODaAY YALVM IDVIWINd  \njeuonsung  \nIDvIwing  \njeuon\u00bbung Iav\u0131v\u0131na ezuobaAy jeuop>ung NON  \nIav\u0131v\u0131na I1vvS ezuobaNy jeuonauny NON \nIovIwind T1vvS ezuobahy \njeuon>ung NON \nISvIwIng TIvvs ezuobaAy \njeuop>ung NON ALYNVL ULVM Iav\u0131vana ezuobaAy jeuonauny NON  \nI9v\u0131vana rvs eZUOBSAD \njeuolqauny NON \n11 Iov\u0131vana Tis PZUODaAy YALVM IZOOVA L  \n[euon>ung NON T ANVL GNNOYD \nIDVIWING IvvS ezuoBaAy HSIdvd", "metadata": {"headings": [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}, [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}], [{"headings_0": {"content": "O8T", "page": 49, "level": 1}}, {"headings_1": {"content": "Ha MS LHY", "page": 49, "level": 1}}]], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "[euom>ung pee jeuonpung | Jeuonsun4 jeuon>ung jeuon>ung jeuol>ung jeuon>unyg jeuon>ung", "metadata": {"headings": [{"headings_0": {"content": "[euom>ung pee jeuonpung | Jeuonsun4 jeuon>ung jeuon>ung jeuol>ung jeuon>unyg jeuon>ung", "page": 51, "level": 1}}, {"headings_1": {"content": "O8T", "page": 49, "level": 1}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "en [eons] [ronan leuolpung Jeuonouny \\|\\_\\_\\_\\_\\_\\_teuonpuns leuon>ung \\_ \\_ a jeuondung jeuonsung \\}\\_\\_\\_\\_feuonsung euonuny leuon>ung \\|\\_\\_\\_\\_Tevonsuns leuom>unZ leuop>ung kuopung \u2014sevonpung leuogpung jeuon>ung leuonouny", "metadata": {"headings": [{"headings_0": {"content": "[euom>ung pee jeuonpung | Jeuonsun4 jeuon>ung jeuon>ung jeuol>ung jeuon>unyg jeuon>ung", "page": 51, "level": 1}}, {"headings_1": {"content": "O8T", "page": 49, "level": 1}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Jeuolpun4", "metadata": {"headings": [{"headings_0": {"content": "Jeuolpun4", "page": 51, "level": 5}}, {"headings_1": {"content": "[euom>ung pee jeuonpung | Jeuonsun4 jeuon>ung jeuon>ung jeuol>ung jeuon>unyg jeuon>ung", "page": 51, "level": 1}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NON", "metadata": {"headings": [{"headings_0": {"content": "NON", "page": 51, "level": 5}}, {"headings_1": {"content": "Jeuolpun4", "page": 51, "level": 5}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ISISNWYN) ALINNWWOD VWIISNIVN -VASWVSWN VWWINWVAN ALINNWWOD VENVAYWYN SMEWOLNVN ace! VMYI9ISIT ALINAWWOD n/D VAGWSIWEVAM A/D", "metadata": {"headings": [{"headings_0": {"content": "ISISNWYN) ALINNWWOD VWIISNIVN -VASWVSWN VWWINWVAN ALINNWWOD VENVAYWYN SMEWOLNVN ace! VMYI9ISIT ALINAWWOD n/D VAGWSIWEVAM A/D", "page": 51, "level": 1}}, {"headings_1": {"content": "NON", "page": 51, "level": 5}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "= VZOOMVY TSANVWWA S/d MOMVWVATYY ANVL ANVL ANVL HIANHI is ravm-naavn [TW vonensn [A OT1OdV Orosnamws", "metadata": {"headings": [{"headings_0": {"content": "= VZOOMVY TSANVWWA S/d MOMVWVATYY ANVL ANVL ANVL HIANHI is ravm-naavn [TW vonensn [A OT1OdV Orosnamws", "page": 51, "level": 4}}, {"headings_1": {"content": "ISISNWYN) ALINNWWOD VWIISNIVN -VASWVSWN VWWINWVAN ALINNWWOD VENVAYWYN SMEWOLNVN ace! VMYI9ISIT ALINAWWOD n/D VAGWSIWEVAM A/D", "page": 51, "level": 1}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "SiNVI", "metadata": {"headings": [{"headings_0": {"content": "SiNVI", "page": 51, "level": 4}}, {"headings_1": {"content": "= VZOOMVY TSANVWWA S/d MOMVWVATYY ANVL ANVL ANVL HIANHI is ravm-naavn [TW vonensn [A OT1OdV Orosnamws", "page": 51, "level": 4}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ANVL IAN3SDI VLSdOIL Vaso LW vnaayn I MINN VANSINg ISWSNYM1 ISVSNYM1", "metadata": {"headings": [{"headings_0": {"content": "ANVL IAN3SDI VLSdOIL Vaso LW vnaayn I MINN VANSINg ISWSNYM1 ISVSNYM1", "page": 51, "level": 1}}, {"headings_1": {"content": "SiNVI", "page": 51, "level": 4}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "YW LS", "metadata": {"headings": [{"headings_0": {"content": "YW LS", "page": 51, "level": 3}}, {"headings_1": {"content": "ANVL IAN3SDI VLSdOIL Vaso LW vnaayn I MINN VANSINg ISWSNYM1 ISVSNYM1", "page": 51, "level": 1}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "TIW -OYUDS NaavW HSIAVd NaavW Ianvd", "metadata": {"headings": [{"headings_0": {"content": "TIW -OYUDS NaavW HSIAVd NaavW Ianvd", "page": 51, "level": 1}}, {"headings_1": {"content": "YW LS", "page": 51, "level": 3}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u2014_ S/d S/d", "metadata": {"headings": [{"headings_0": {"content": "\u2014_ S/d S/d", "page": 51, "level": 1}}, {"headings_1": {"content": "TIW -OYUDS NaavW HSIAVd NaavW Ianvd", "page": 51, "level": 1}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "_stoz To0e \u2014 [| __9007 __ttoe sree ||", "metadata": {"headings": [{"headings_0": {"content": "_stoz To0e \u2014 [| __9007 __ttoe sree ||", "page": 51, "level": 1}}, {"headings_1": {"content": "\u2014_ S/d S/d", "page": 51, "level": 1}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S002 L102 \u00a3002 L102 ST0z  \nTT0Z 0T0Z SToz \u00a3002 0T0Z 6002 TrozZ \\| \\| \\|\\_\\| I Sw \\|\\_\\| +", "metadata": {"headings": [{"headings_0": {"content": "_stoz To0e \u2014 [| __9007 __ttoe sree ||", "page": 51, "level": 1}}, {"headings_1": {"content": "\u2014_ S/d S/d", "page": 51, "level": 1}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TUISIZOSN TUISIZOSN TUISIZOSN VNVVSVWA ERZIZ JI09NWVH VNIISNIVN TOMVWVATVY VEWVOVEVAN VEWVOVEVAN VEWVOVEvAy VEWVOVEVAy VZVVAVOII VAEWVSY", "metadata": {"headings": [{"headings_0": {"content": "TUISIZOSN TUISIZOSN TUISIZOSN VNVVSVWA ERZIZ JI09NWVH VNIISNIVN TOMVWVATVY VEWVOVEVAN VEWVOVEVAN VEWVOVEvAy VEWVOVEVAy VZVVAVOII VAEWVSY", "page": 51, "level": 1}}, {"headings_1": {"content": "_stoz To0e \u2014 [| __9007 __ttoe sree ||", "page": 51, "level": 1}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "aIWavAvay ID1 ID1 ID1 \u201cpa ID1 I31 1971 Bvnaawn] II1 II1 ncowir D1 191 pa orosnewivs o1osnavvs VAGWIVEVAM", "metadata": {"headings": [{"headings_0": {"content": "aIWavAvay ID1 ID1 ID1 \u201cpa ID1 I31 1971 Bvnaawn] II1 II1 ncowir D1 191 pa orosnewivs o1osnavvs VAGWIVEVAM", "page": 51, "level": 4}}, {"headings_1": {"content": "TUISIZOSN TUISIZOSN TUISIZOSN VNVVSVWA ERZIZ JI09NWVH VNIISNIVN TOMVWVATVY VEWVOVEVAN VEWVOVEVAN VEWVOVEvAy VEWVOVEVAy VZVVAVOII VAEWVSY", "page": 51, "level": 1}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NaGGVW NdavVW naavn naavn NGG naavn naavn naavw Nadav naaw VADNW", "metadata": {"headings": [{"headings_0": {"content": "NaGGVW NdavVW naavn naavn NGG naavn naavn naavw Nadav naaw VADNW", "page": 51, "level": 1}}, {"headings_1": {"content": "aIWavAvay ID1 ID1 ID1 \u201cpa ID1 I31 1971 Bvnaawn] II1 II1 ncowir D1 191 pa orosnewivs o1osnavvs VAGWIVEVAM", "page": 51, "level": 4}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "V vnaavw v wnaavn Vv v V v v v NINANYVW 137 ISVSNVMI ISVSNVM1 n", "metadata": {"headings": [{"headings_0": {"content": "NaGGVW NdavVW naavn naavn NGG naavn naavn naavw Nadav naaw VADNW", "page": 51, "level": 1}}, {"headings_1": {"content": "aIWavAvay ID1 ID1 ID1 \u201cpa ID1 I31 1971 Bvnaawn] II1 II1 ncowir D1 191 pa orosnewivs o1osnavvs VAGWIVEVAM", "page": 51, "level": 4}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1239M 1Z39IN 1239 1Z49D 12391 IZ39I vanvavava\u0131 VaWVOVEVAN VaWivVOVaVAy VaWVvOVavAy VEWVOVEVAy VaWvOvVavAX VEWVOVEaVAy VEWVOVEVAN", "metadata": {"headings": [{"headings_0": {"content": "1239M 1Z39IN 1239 1Z49D 12391 IZ39I vanvavava\u0131 VaWVOVEVAN VaWivVOVaVAy VaWVvOVavAy VEWVOVEVAy VaWvOvVavAX VEWVOVEaVAy VEWVOVEVAN", "page": 51, "level": 1}}, {"headings_1": {"content": "NaGGVW NdavVW naavn naavn NGG naavn naavn naavw Nadav naaw VADNW", "page": 51, "level": 1}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "naavn naavn \\| naav\\_ \\| ndavw naavn naavn nadvn  \nNadav naavw Nadav naavw nppew nppew nppew nppew nppew nppew nppew ad", "metadata": {"headings": [{"headings_0": {"content": "1239M 1Z39IN 1239 1Z49D 12391 IZ39I vanvavava\u0131 VaWVOVEVAN VaWivVOVaVAy VaWVvOVavAy VEWVOVEVAy VaWvOvVavAX VEWVOVEaVAy VEWVOVEVAN", "page": 51, "level": 1}}, {"headings_1": {"content": "NaGGVW NdavVW naavn naavn NGG naavn naavn naavw Nadav naaw VADNW", "page": 51, "level": 1}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "nppew NPPEW nppen nppen nppem nppew nppew NPPEN", "metadata": {"headings": [{"headings_0": {"content": "nppew NPPEW nppen nppen nppem nppew nppew NPPEN", "page": 51, "level": 3}}, {"headings_1": {"content": "1239M 1Z39IN 1239 1Z49D 12391 IZ39I vanvavava\u0131 VaWVOVEVAN VaWivVOVaVAy VaWVvOVavAy VEWVOVEVAy VaWvOvVavAX VEWVOVEaVAy VEWVOVEVAN", "page": 51, "level": 1}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nppew", "metadata": {"headings": [{"headings_0": {"content": "nppew", "page": 51, "level": 3}}, {"headings_1": {"content": "nppew NPPEW nppen nppen nppem nppew nppew NPPEN", "page": 51, "level": 3}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ha pe I Hu IHa ee LHY", "metadata": {"headings": [{"headings_0": {"content": "nppew", "page": 51, "level": 3}}, {"headings_1": {"content": "nppew NPPEW nppen nppen nppem nppew nppew NPPEN", "page": 51, "level": 3}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "IHA kK na] aa nat LHY FER 1HY IHA Ha", "metadata": {"headings": [{"headings_0": {"content": "IHA kK na] aa nat LHY FER 1HY IHA Ha", "page": 51, "level": 5}}, {"headings_1": {"content": "nppew", "page": 51, "level": 3}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "H  \na ad sa MS ad \nsa aq sa sa aq sa ag 4AHY IHa HY HY", "metadata": {"headings": [{"headings_0": {"content": "IHA kK na] aa nat LHY FER 1HY IHA Ha", "page": 51, "level": 5}}, {"headings_1": {"content": "nppew", "page": 51, "level": 3}}, [{"headings_0": {"content": "IHA kK na] aa nat LHY FER 1HY IHA Ha", "page": 51, "level": 5}}, {"headings_1": {"content": "nppew", "page": 51, "level": 3}}]], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4Hu LHY", "metadata": {"headings": [{"headings_0": {"content": "4Hu LHY", "page": 51, "level": 1}}, {"headings_1": {"content": "IHA kK na] aa nat LHY FER 1HY IHA Ha", "page": 51, "level": 5}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u00a357 bSZ Ssz 962 252 857 ay 092", "metadata": {"headings": [{"headings_0": {"content": "\u00a357 bSZ Ssz 962 252 857 ay 092", "page": 51, "level": 2}}, {"headings_1": {"content": "4Hu LHY", "page": 51, "level": 1}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "w 087 T zez E82 ver 66z 008 N  \n87", "metadata": {"headings": [{"headings_0": {"content": "\u00a357 bSZ Ssz 962 252 857 ay 092", "page": 51, "level": 2}}, {"headings_1": {"content": "4Hu LHY", "page": 51, "level": 1}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "S8z 982 282 8% 68z 062 162 62 E62 #62 s6z 962 Z26z 862", "metadata": {"headings": [{"headings_0": {"content": "S8z 982 282 8% 68z 062 162 62 E62 #62 s6z 962 Z26z 862", "page": 51, "level": 2}}, {"headings_1": {"content": "\u00a357 bSZ Ssz 962 252 857 ay 092", "page": 51, "level": 2}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Toe Z0\u20ac \u20ac0\u20ac oe SOE", "metadata": {"headings": [{"headings_0": {"content": "S8z 982 282 8% 68z 062 162 62 E62 #62 s6z 962 Z26z 862", "page": 51, "level": 2}}, {"headings_1": {"content": "\u00a357 bSZ Ssz 962 252 857 ay 092", "page": 51, "level": 2}}], "page": 51, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "306 DB Maddu MADDU, SSAKABUSOLO 2015 .KYAMABAALE II Functional 307 sw Maddu NTALAGI GWANIKA \\| 2002 GWANIKA-KITYO Functional 308 sw Maddu NTALAGI GWANIKA 2004 BUKUJU Functional Im 309 DB Maddu NTALAGI KABWIIRE  \nKABWIIRE I Functional DB Maddu NTALAGI KABWIIRE  \nKABWIIRE II  \n311 sw Maddu NTALAGI KAGONGERO 2004 KAGONGERO SW  \n312 SW Maddu NTALAGI KAGONGERO KAGONGERO Functional 313 DB Maddu NTALAGI KANTUNKU 2001 KANTUNKU Functional LUSAANA  \n314 DB Maddu NTALAGI LUSAANA 2004 BOREHOLE Functional 315 DB Maddu NTALAGI LUSAANA  \nFunctional LUSOZI  \n316 DB Maddu NTALAGI LUSOZI 2003 BOREHOLE Functional 317 DB Maddu  \nNTALAGI  \n318 DB Mpenja GGOLOLA GGOLOLA A  \n319 DB Mpenja GGOLOLA GGOLOLA A \n1987 NTALAGI PS DBH Functional  \n\\| BUFUMBA NWSA Functional SERUMBE Functional 320 PS Mpenja GGOLOLA GGOLOLA B 2004 A KAMADA Functional Mpenja GGOLOLA GGOLOLA B KISUUDI Functional j GGOLOLA GGOLOLA B 2009 KAKYANDAGA NON Functional KATONGA  \n\u201cpen GGOLOLA GGOLOLA B 2011 KISUUDI Functional Mpenja GGOLOLA LULENTI \nGGOLOLA KITOJJO KAYONGO Functional 326 GGOLOLA KYETUME 2003 KAMEKETA Functional GGOLOLA KYETUME 2002 KYETUME Functional GGOLOLA KYETUME 2004 SULA Functional GGOLOLA 2011 KATENDE Functional LUWANGALA  \n330 PS Mpenja GGOLOLA JUMBI 2004 LUWANGALA Functional LUWANGALA  \n331 DB Mpenja GGOLOLA JUMBI 1999 JUMBI Functional LUWANGALA  \n332\\_\\| PS GGOLOLA JUMBI 2009 NANSWANJERE NON Functional LUWANGALA  \n333 PS Mpenja GGOLOLA JUMBI 2001 NYAKANWE Functional LUWANGALA  \n334\\_\\| PS Mpenja GGOLOLA JUMBI 2004 DDUNGU Functional 335 SW Mpenja GGOLOLA GOLOLA 2011 Functional \nKAKOMO KAKOMO 2011 Functional KAKOMO KAKOMO 2005 BWANIKA NON Functional 2009 FENEKANSI Functional KAKOMO  \nFunctional Functional  \n341 ps Mpenja KAKOMO KIGULU  \nFunctional  \n342 sw Mpenja KAKOMO  \nMPANGA Functional 343 SW Mpenja KAKOMO MPANGA  \nMUKASA Functional 344 DB j  \nMPENJA Functional 345 sw  \n2006 BBOSA Functional 346 PS  \n2001 BED NON Functional 347 sw Tee MPENJA 2009 KATOOTO Functional 348 KAKOMO MPENJA LUTAZANA Functional 349 sw Mpenja KAKOMO MPENJA  \nMARIAM/BASUNGA Functional  \n350 DB Mpenja KAKOMO MPENJA  \nFunctional MPENJA NAKIWALA \\| Functional MPENJA J0JO \\| Functional KANZIIRA BUJJEGE 2002 \\|\\_KIREVU Functional \n367 \\| DB \\|\" Mpenja Kakomo \n\\| KIRIRI 1999 KAKOMO\\_ \n\u201c\\| Functional 368 SW Mpenja KIRIRI KIRIRLA 2012 ASABA AHEBWA Functional 369 DB Mpenja KIRIRI NSWANJERE 1999 NANSWANJERE Functiona", "metadata": {"headings": [{"headings_0": {"content": "S8z 982 282 8% 68z 062 162 62 E62 #62 s6z 962 Z26z 862", "page": 51, "level": 2}}, {"headings_1": {"content": "\u00a357 bSZ Ssz 962 252 857 ay 092", "page": 51, "level": 2}}, [{"headings_0": {"content": "S8z 982 282 8% 68z 062 162 62 E62 #62 s6z 962 Z26z 862", "page": 51, "level": 2}}, {"headings_1": {"content": "\u00a357 bSZ Ssz 962 252 857 ay 092", "page": 51, "level": 2}}], [{"headings_0": {"content": "S8z 982 282 8% 68z 062 162 62 E62 #62 s6z 962 Z26z 862", "page": 51, "level": 2}}, {"headings_1": {"content": "\u00a357 bSZ Ssz 962 252 857 ay 092", "page": 51, "level": 2}}], [{"headings_0": {"content": "S8z 982 282 8% 68z 062 162 62 E62 #62 s6z 962 Z26z 862", "page": 51, "level": 2}}, {"headings_1": {"content": "\u00a357 bSZ Ssz 962 252 857 ay 092", "page": 51, "level": 2}}], [{"headings_0": {"content": "S8z 982 282 8% 68z 062 162 62 E62 #62 s6z 962 Z26z 862", "page": 51, "level": 2}}, {"headings_1": {"content": "\u00a357 bSZ Ssz 962 252 857 ay 092", "page": 51, "level": 2}}], [{"headings_0": {"content": "S8z 982 282 8% 68z 062 162 62 E62 #62 s6z 962 Z26z 862", "page": 51, "level": 2}}, {"headings_1": {"content": "\u00a357 bSZ Ssz 962 252 857 ay 092", "page": 51, "level": 2}}], [{"headings_0": {"content": "S8z 982 282 8% 68z 062 162 62 E62 #62 s6z 962 Z26z 862", "page": 51, "level": 2}}, {"headings_1": {"content": "\u00a357 bSZ Ssz 962 252 857 ay 092", "page": 51, "level": 2}}]], "page": 52, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "370 sw Mpenja KIRIRI KIKIRI WEST 2011 ASAABA AWEBWE Functiona  \n371 SW Mpenja KIRIRI Kiriri 2010 Mangada Functiona 372 sw Mpenja KIRIRI NSWANJERE 2009 NTANZI Functional \\| 373 PS Mpenja KIRIRI NSWANJERE 1996 BUKASA Functiona 374 DB Mpenja\\_ KIRIRI Kiriri 1970 KIRIRI Functional 375\\_\\| DB Mpenja \\_\\| MASERUKA KABUYE  \nBUWEMULA Functiona  \n376 SW Mpenja MASERUKA MASERUKA A 2015 KYAMBOGO Functional  \n377\\_\\| DB Mpenja MASERUKA MASERUKA A 1999 MASERUKA Functiona  \n378 Ps Mpenja MPOGO BUSOLO A  \nKAMULU SPRING Functional  \n\\| 379 sw Mpenja MPOGO BUSOLO A 2009 SEBAGALA Functiona \\| 380 DB Mpenja MPOGO BUSOLO B 1999 BUSOLO Functiona  \n381 sw Mpenja MPOGO BUWANGUZI 2003 DEZI Functional -\\| 382 sw \\| Mpenja MPOGO BUWANGUZI 2008 KIRWISA Functiona  \nI 383 DB Mpenja MPOGO BUWANGUZI 1999 BUWANGUZI Functional \\| 384 sw Mpenja MPOGO KIKOKO  \nKIKOKO KIZITO Functiona \nBULANINA  \n385\\_\\| sw Mpenja\\_ MPOGO KIKOKO 2008 MUKWAYA Functional 386\\_\\| sw Mpenja MPOGO KIKOKO 2008 KIRABIRIZI Functiona 387 DB Mpenja MPOGO KIKOKO 2015 DWD 50862 Functional 388 sw Mpenja MPOGO KIKOKO 2009 MAWEJE Functiona 389 DB Mpenja MPOGO MPOGO 1999 MPOGO Functional \nMASERUKA B  \n390 PS Tiere Mpenja MPOGO MPOGO 2002 SPRING Functional 391 PS MPOGO MPOGO 2005 NANFUKA Functional 392 DB Mpenja 1 MPOGO MPOGO  \nSSEMUJU Functional 393 DB Mpenja MPOGO MPOGO 2015 MPOGO BH Functional 394 sw Mpenja - MPOGO MPOGO  \nZAIDI Functional 395 PS Mpenja NGERIBALYA BWANGA 2001 BENYA Functional 396 sw Mpenja NGERIBALYA BWANGA 2010 NABABIRYE Functional 307  \nDB Mpenja\\_ NGERIBALYA KINDIMUNDA 2009 NGERIBALYA Functional NTAMBI  \nMEMORIAL", "metadata": {"headings": [{"headings_0": {"content": "S8z 982 282 8% 68z 062 162 62 E62 #62 s6z 962 Z26z 862", "page": 51, "level": 2}}, {"headings_1": {"content": "\u00a357 bSZ Ssz 962 252 857 ay 092", "page": 51, "level": 2}}, [{"headings_0": {"content": "S8z 982 282 8% 68z 062 162 62 E62 #62 s6z 962 Z26z 862", "page": 51, "level": 2}}, {"headings_1": {"content": "\u00a357 bSZ Ssz 962 252 857 ay 092", "page": 51, "level": 2}}], [{"headings_0": {"content": "S8z 982 282 8% 68z 062 162 62 E62 #62 s6z 962 Z26z 862", "page": 51, "level": 2}}, {"headings_1": {"content": "\u00a357 bSZ Ssz 962 252 857 ay 092", "page": 51, "level": 2}}]], "page": 53, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
\ No newline at end of file
+{"paragraphs": [{"content": "Observation  \nPecommendation  \ncould not implement the following;  \nAs a result of failure to warrant the budgeted funds, the District could  \nnot implement the following;  \nSitting allowances for VHTs and health workers were not fully  \n.  \npaid.  \ne Immunisation outreaches  \nMaternal and child health service delivery  \n.  \nThe Accounting Officer attributed this to budget cuts by the  \nDevelopment partners.  \n1.4 Utilization of Warrants  \nI advised the Accounting Out of the total warrants of UGX. 26,617,731,147 availed during the Officer to roll the year, UGX. 25,165,036,528 was utilized by the entity resulting in un- affected activities for utilized warrants of UGX. 1,452,694,619 representing utilization of implementation in the 95% as shown in the table below;  \nsubsequent  \nperiod. \nProgramme Warrants (UGX) Utilised Variance % warrants (UGX) (UGX) utilis atio  \nn Agro-  \nIndustrializatio  \nn 1,516,959,391 1,487,095,419 29,863,972 Community  \nMobilization  \nAnd Mind-set 203,426,054 168,351,483 35,074,571 83% Change  \nIntegrated  \nTransport  \nInfrastructure 670,616,352 653,628,875 16,987,477 97% And Services  \nNatural  \nResources,  \nEnvironment,  \nClimate 830,204,943 791,514,635 38,690,308 Change  \nPrivate Sector  \nDevelopment 42,834,132 38,499,784 4,334,348 \nHuman Capital  \nDevelopment 17,956,423,681 17,276,718,251 679,705,430 96% \nPublic Sector  \nTransformation 3,827,078,356 3,270,030,298 557,048,058 \nGovernance  \nAnd Security 1,070,179,014 1,047,766,043 22,412,971 \nDevelopment  \n431,431,740  \nPlan  \nImplementatio 500,009,224 68,577,484 86% n  \nTotal 26,617,731,147 25,165,036,528 1,452,694,619\\| 95% \n", "metadata": {"headings": [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}]], "page": 8, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- -[ Recommendation 3 Lack of appropriate performance indicators and targets in the I advised the Accounting work plans  \nOfficer to liaise with Regulation 11 (2) b of the Public Finance Management Regulations, MOFPED for support in 2016 states that the work plan of a vote shall indicate the key this area.  \nperformance indicators to be used to gauge the outputs.", "metadata": {"headings": [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}], "page": 9, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Part A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs. \nI reviewed the approved work plan and sampled 7 outputs with total of 27 activities. I noted the following;  \n6 outputs with 26 activities had clear performance indicators and e \ntargets.  \n1 output with 1 activity did not have clear performance indicators e \nand targets as summarized in the table below and detailed in appendix 4. \nTable showing performance indicators and targets  \nCategory No. of No of No. of No of Expendit %  \nof outputs activiti Activiti activitie ure Quantifi outputs sampled es in\\| es s Amount cation of the with without (UGX) outputs output clear clear  \ns perfor perform  \nmance ance  \nindicat indicator \nors s and  \nand targets  \ntarget  \nFully 6 25 25 0 1,680,306, 91% quantified  \n710  \noutputs\\_  \nOutputs 1 2 1 1 164,950,0 9% not fully 00 uantified \u2014 \\| Total 7 27 26 1 1,845,256, \nL\\_ \n710 \nWithout clear performance indicators and targets, I could not ascertain the level of achievement of outputs/activities and this is likely to result in inaccurate performance information. \nThe Accounting Officer explained that the some performance  \nindicators are not customized to Local Government level thus limiting  \nthe selection of the right indicators for the departments.  \nImplementation of outputs  \nI advised the \nNo Observation Recommendation \nCategory of No of No. of  \nNo of Expenditure outputs of activities Activitie activi Amount (UGX) in the s fully  \noutputs implem  \nented \n1,176,166,465 423,397,488 80,742,757 \n1,680,306,710 \n1 \nFarm visits were not fully conducted 2 \nMobilization and sensitization of farmers \n", "metadata": {"headings": [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}, [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}], [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}]], "page": 9, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3. 4 farmers were not connected to input supplies\n4. 1 farmer not connected to financing institutions 5", "metadata": {"headings": [{"headings_0": {"content": "1(a)", "page": 6, "level": 3}}], "page": 10, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "4.1.7 Inspection of Water projects  \nI carried out physical inspections on the 11/10/23 on three (03) newly constructed water facilities to assess indicators of service delivery. I observed that two (02) water facility were functional, one (01) was partially functional, Details are in table below;  \nSN Wat [Budgeted Released Amount Plan Plan \\|Expect Audit Func Existence Manage er mount amount Spent ned ned \\|jed observat tion of user ment Proj (UGX (UGX  \nStart End status ion ality committe explanat ects Millions) Millions) (UGX Date Date \\|as per  \ne ion /faci Millions) BOQs (Existen  \nlity  \nand ce and  \nlatest completi  \npayme on  \nnt \nstatus) certific \nate \nsl \npo \n", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}], [{"headings_0": {"content": "implemented.", "page": 16, "level": 1}}], [{"headings_0": {"content": "sl", "page": 17, "level": 2}}], [{"headings_0": {"content": "po", "page": 17, "level": 3}}], [{"headings_0": {"content": "po", "page": 17, "level": 3}}]], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Exten 216,693,2 216,693,220 186,967,224 26/1 26/0 \\|complete\\| They exist  \nThere is a sion 20  \n1/22 3/23  \nofa", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "water pipeli \nand are are functional system is operational functi water managed onal board bya water  \nne at board Mato \nngo Phas \ne3 \n2 Drilli 50,000,0 50,000,000 44,288,100 ngof 00  \na  \nprod  \nuctio \nn well at \nKam \nmn \nComple The first Not The The first te phase of functi committee phase of the onal isin place the project is ready to productio complete  \ntake over n well is complete. \n\u2014\u2014\u2014 \nThe Accounting Officer explained that the incomplete project relates to a production well which was being implemented in a phased manner. \nRecommendation \nI advised the Accounting Officer to ensure that the project is completed within the to avoid \nRecommendation  \n~ a See \nI advised the Accounting Officer to speed up the process of repairs of the testing machine to avoid substandard results. \n4.2 Education Development Grant  \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at assisting the neediest communities\u2019 complete unfinished classrooms and build new classrooms to achieve the classroom ratio: pupil ratio of 1:55. \nIn the year under review, the District received Education Development Grant of UGX.354,770,000 for the construction of; three (3) classroom blocks, five (5) stance pit latrines, and renovation of one (1) school. Details in table below, \nProgra School Project Budgeted Releases Actual Variance Manage mme componen (F) expenditur (F-G) ment t/activity e (G) response Human Kalungu Constructio 90,000,000 89,829,178 80,529,300 9,299,878 Works are Capital Muslim P/S n Of a 2-  \ncomplete Develop In Classroom but the ment Kabulasoke Block  \nclassrooms S/C are not functional  \n2 Human Kyamboobo Constructio 90,000,000 89,477,000 62,082,258 27,394,742 Works are Capital P/S In n Of a 2-  \ncomplete Develop Maddu S/C Classroom  \nand the ment Block classrooms", "metadata": {"headings": [{"headings_0": {"content": "po", "page": 17, "level": 3}}, [{"headings_0": {"content": "po", "page": 17, "level": 3}}], [{"headings_0": {"content": "po", "page": 17, "level": 3}}], [{"headings_0": {"content": "po", "page": 17, "level": 3}}], [{"headings_0": {"content": "po", "page": 17, "level": 3}}], [{"headings_0": {"content": "po", "page": 17, "level": 3}}], [{"headings_0": {"content": "po", "page": 17, "level": 3}}], [{"headings_0": {"content": "mn", "page": 17, "level": 1}}], [{"headings_0": {"content": "mn", "page": 17, "level": 1}}], [{"headings_0": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}], [{"headings_0": {"content": "\u2014\u2014\u2014", "page": 17, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}]], "page": 17, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR'S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS  \nMy objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.  \nAs part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 3}}], "page": 22, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Other tax revenues  \n120,000,000  \n\\| Non-TaxRevenues \\| ==...  \n\\| Administrative fees and licenses  \n212,000,000 107,067,500 104,932,499 (Infrastructure Levy, Market  \n/Gate Charges  \nTotal Revenue  \n552,000,000 338,247,700 213,752,299", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 30, "level": 3}}], "page": 30, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 1(b): lanned activities due to under collection of revenue  \nNo Out-put Activity  \nPurpose of the un- Budget implemented  \nAmount activities  \n1 [een Monitoring and \\|Travel for CAOs office To monitor 4,898,727 reports implementation of activities \n\\_ 2 Council allowances Boards Committees and Council to  \nmonitor 23,200,000 Allowances  \ngovernment \nLe \nprogrammes  \n3 Monitoring reports by Fuel for Statutory bodies To  \nmonitor 22,377,750 the statutory bodies  \ngovernment  \nprogrammes  \n4 Compliance and 2,550,000 Enforcement Services Contribution towards incapacity benefits burial expenses for \n(employees) \nstaff  \n5 Capacity strengthening \\|workshops \u201ameetings and] workshops \u201emeetings  \nseminars and seminars within  \nand outside the district  \n33,400,000 6 Compliance and \\|staff training staff training 4,000,000 Enforcement Services  \n7 Compliance and  \nProcurement of CCTV  \nEnforcement Services information  \ncommunication  \n8 Inspection and \nmonitoring \nwelfare and entertainment \n15,000,000 Council activities 2,154,000 \n9 Compliance and printing, stationary and Stationery for registry  \nEnforcement Services photocopying files 15,000,000 \n17 Compliance and \n~\u00bb = Un~transferred due to  \nEnforcement Services transfer to LLGS under collection 57,263,323 TOTAL  \n213,752,300 \nAppendix 2: Performance of GOU warrants \nSN Programme  \nAmount not  \nActivities not /partially Purpose and impact of the \n1  \nCommunity Mobilization and Mind-set Change \n2 Development Plan Implementation Governance and Security \n3 Governance and Security \nwarranted implemented unimplemented activity \n206,851,713 Community sensitization and Funding, sensitization of 10 empowerment  \nPCA groups funded by OPM \n12,578,500 recurrent expenditure in under mobilisation of local Finance department  \nrevenue resulting to under collection", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 30, "level": 3}}, [{"headings_0": {"content": "Appendices", "page": 30, "level": 3}}], [{"headings_0": {"content": "Le", "page": 30, "level": 2}}], [{"headings_0": {"content": "Le", "page": 30, "level": 2}}], [{"headings_0": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "(employees)", "page": 30, "level": 4}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}], [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}]], "page": 30, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- and Budgeting\n- realisation of local services  \nrevenue/late submission of reports\n- of Internal\u2019\n- realisation of local Audit and Controls  \nrevenue/late submission of reports", "metadata": {"headings": [{"headings_0": {"content": "monitoring", "page": 30, "level": 3}}], "page": 31, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Appendix 5: Extent of Implementation of outputs  \nSub- PIAP Budget Focus/ Activities Key performance Plan Budgeted Revised Amount Audit Audit Program progra (Program Output Themat  \nindicator(s) ned amount UGX budget UGX released UGX  \nConclusion Conclusion m Implemen ic area (Measure) Targ (\u2018000\u2019) (\u2018000\u2019) (\u2018000\u2019) at activity at output tation and et level level Action other Note: KPIs could for  \n(Fully/Part (Fully/Part Plan) capital be numbers or the  \nial/Not ial/Not Output project percentage e.g Fina  \nImplemen Implement s/progr number ncial  \nted)- ed)- Extent ams completed or year  \nExtent of of percentage implement implement completed  \nation of ation of  \n, activity output (Look at GL items and identify activities with substantial amounts)", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 35, "level": 5}}], "page": 37, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "12- 01- 12050108 320003- Educati Construction of Number of 2 354,769,792 354,769,792 354,769,792 fully HUMAN Educat 02-Basic Assets and on 2 Classroom classrooms block  \nquantified CAPITAL ion,Sp Requirem Facilities grant - block at constructed  \nDEVELO orts ents and Manageme Former Serumbe  \nPMENT and Minimum nt SFG  \nskills standards Educati Construction of Number of 2  \nfully  \nmet by on a 2 Classroom classrooms block  \nquantified schools  \ngrant - block at  \nconstructed  \nand Former Kyamboobo P.S  \ntraining  \nSFG  \ninstitution Educati Construction of Number of 2  \nfully  \ns on 2 Classroom classrooms block  \nquantified grant - block at Kalungu constructed  \nFormer Muslim P.S  \nSFG  \nEducati construction ofa Number of 5  \n5 fully  \non 5 stance lined stances latrines  \nquantified grant - latrine at Tiginya  \nFormer SDA P/S  \nSFG  \nEducati construction ofa Number of 5  \nfully  \non 5 stance lined stances latrines  \nquantified grant - \nlatrine VIP at  \nFormer Buwanguzi P/S  \nSFG  \n02- 12030115 320066 DDEG supply of Not indicated N/A 110,950,000 110,950,000 110,950,000 not improv 01 Health Medical,  \nquantified e Improve System Laboratory and \n34", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 35, "level": 5}}, [{"headings_0": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}]], "page": 37, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Health populatio Strengtheni Research y  \n&  \nsafety n health, ng  \nappliances to  \nand safety and  \nvarious health  \nmanag managem centres \u2014-  \nement ent  \nPHC Renovation of Number of 1 54,000,000 54,000,000 54,000,000 1 fully Kifampa HCIII buildings  \nquantified phase II constructed 585 1  \n09- 03- 09030601 260009- Uganda 50 Kms of road Number of  \n371,062,000 371,062,000 366,890,145 50 fully INTEGR Transp - Road Road Maintained kilometers  \nquantified ATED ort Transport Maintenanc Fund  \nmaintained  \nTRANSP Infrast infrastruc e  \nORT ructur ture  \nINFRAST e and rehabilitat  \nRUCTUR Servic ed and  \nE AND es maintaine  \nSERVICE Develo d.  \nS\\_ \\_\\_\\| pment  \n01- 01- \\* 010015 Micro- 36 awareness Number of 36 137,585,001  \nAGRO- Institu 01041101 Extension irrigati meetings awareness  \nINDUST tional Extension service on conducted meetings  \nRIALIZA Streng workers  \nconducted  \nTION thenin trained in Micro- 77 farm visits Number of farm 160  \ng and entire irrigati conducted \\|\u201d visits conducted  \nCoordi value on  \nnation chain Micro- 1,103 farmers Number of 450 I  \nfocused irrigati mobilized and farmers  \nskills on sensitized mobilised and  \nsensitised  \nMicro- 164 farmers Number of 160  \nirrigati connected to farmers  \non input suppliers connected to  \ninput suppliers  \nMicro- 161 farmers Number of 160  \nirrigati connected to farmers  \non financing connected to  \ninstitutions  \nfinancing  \ninstitution  \nMicro- 2 field days were number of field  \nLon conducted days conducted 2  \non \nMicro- 2 Radio talk Number of talk 4 irrigati shows were shows held  \non conducted and  \none radio advert  \ndeveloped and \n137,585,002 137,250,100 36 fully quantified \n77 fully quantified \nfully  \n3 quantified \n164 fully quantified \n161 fully quantified \n2 fully  \nquantified  \n: : \n2 fully  \ni quantified 5 : \naired  \nMicro- Environmental Number of \\| \n\\| 34 fully  \nirrigati and social environmental quantified on safeguard and social  \nscreening  \nsafeguard  \ncarried out for screening  \n34 farmers carried out \n35 \nMicro- 2 Demonstration Number of 2  \n2 fully irrigati sites setup demonstration quantified on", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 35, "level": 5}}, [{"headings_0": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}], [{"headings_0": {"content": "an", "page": 35, "level": 5}}]], "page": 38, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "site set up  \n010003 PDM 1 Monitoring by Number of 1 49,208,000 49,208,000 48,707,700 1 fully  \n01040901 Support to PDC quarterly monitoring done  \nquantified  \nFarmer Dairy \u2014  \norganizati Farmer PDM 1 meeting for Number of 1  \n1 fully  \nons organisatio PDC quarterly meetings held  \nquantified  \nstrengthe ns and  \nned Cooperative PDM stationery Number of times 1  \n1 fully  \ns bought once ina stationery was  \nquantified ; month  \nbought  \nPDM refreshment Number of times 1  \n1 fully  \nonce in a quarter refreshments  \nquantified ; were bought  \nPublic o1 14040102 000024- DDEG Screening of Number o f 1 424,000,000 400,000,000 364,000,000 1 fully  \nSector Streng Compliance office block  \ni", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 35, "level": 5}}], "page": 39, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- times screening quantified : Transfor thenin Complianc and  \nconstruction  \nwas carried out  \nmation g e enforcemen Phased Number of 1 36,000,000 36,000,000 33,954,500 1 fully  \nAccou Inspectio t services Construction of buildings  \n\u00a5 quantified  \nntabili n Administration constructed  \nty undertake block for the  \nnin MDAs  \ndistrict phase 1  \nand LGs  \nNatural 03 06010120 000006 water Rehabilitation of Number of 12 374,734,473 374,734,474 374,732,473 12 fully  \nResourc Water Water Planning grant 12 boreholes boreholes drilled  \nuantified  \nes, Resour resources and Construction of Number of mini 1  \n1 fully  \nEnviron ces data Budgeting mini powered powered solar  \nquantified  \nment, Manag (Quantity services solar system system  \nClimate ement & Quality)  \nPhase III(11 constructed  \nChange, collected  \nPSPs with two  \nLand and  \ntaps on each) in  \nAnd assessed 7 villages 3 Water Water pipeline Number of water 11 11 fully extension to pipeline  \nquantified  \nKunyamimwa extensions", "metadata": {"headings": [{"headings_0": {"content": "an", "page": 35, "level": 5}}], "page": 39, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "1. Rehabilitation of 12 GOMB591/serv 49,097,000/- Gomba Water and  \n08/ Nov/2022 boreholes and supply of /22-23/00001  \nSanitation  \nborehole tool box  \nAssociation  \n(GWASA)\n2. Drilling of a Production GOMB591/WRKS 49,209,000 VIVIN  \nwell at Kamusenene LC /22-23/00001  \nTECHNOLOGIES 1 Kifampa S/C  \nLIMITED\n3. Extension of a water GOMB591/WRKS 137,948,383  \n30/03/2023 pipe line at Matongo /22-23/00002", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 42, "level": 8}}], "page": 42, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Geodie Espoir Parish Phase 3 \nSolutions Ltd \nAppendix 9  \nCONTRACT DETAILS PROCUREMENT CONTRACT CONTRACTOR DATE OF DATE OF REFERENCE AMOUNT ADVERT CONTRACT UGX  \nSIGNING Rehabilitation of 12 GOMB591/serv 49,097,000/- Gomba Water and  \n08th day of boreholes and supply of /22-23/00001  \nSanitation Nov,2022 \n", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, [{"headings_0": {"content": "Services", "page": 42, "level": 8}}], [{"headings_0": {"content": "Services", "page": 42, "level": 8}}], [{"headings_0": {"content": "Services", "page": 42, "level": 8}}]], "page": 42, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Appendix 10: Signing of PRF financing agreement=:  \n~~: \u00b0~\"-", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 42, "level": 8}}], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "SN Vote Name Parish ] Name of Did the Date Date Remarks Name SACCO SACCO funds agreem Chairperson were ent was  \nsign PRF receiv signed  \nfinancing  \ned \nagreement with the AO? \nEs: \n", "metadata": {"headings": [{"headings_0": {"content": "Services", "page": 42, "level": 8}}, [{"headings_0": {"content": "Services", "page": 42, "level": 8}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}]], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Gomba DLG Namabeya No  \nThe SACCO Chairperson Kyegonza  \ndid not sign PRF \\| financing agreement with the AO.", "metadata": {"headings": [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2. Gomba DLG Ngomanene Ngomanene No  \nThe SACCO Chairperson Tabbabinzi  \ndid not sign PRF financing agreement with the AO.", "metadata": {"headings": [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "3. Gomba DLG Kakomo Kakomo No  \nThe SACCO Chairperson i Mpenja  \ndid not sign PRF ;", "metadata": {"headings": [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \nfinancing agreement with the AO. \nGomba DLG Kigezi Kigezi Maddu No  \nThe SACCO Chairperson did not sign PRF financing agreement I \nwith the AO. \nGomba DLG Maddu W Maddu W No  \nThe SACCO Chairperson Maddu T.C  \ndid not sign PREF financing agreement with the AO. \nGomba DLG Kifampa Kifampa No  \nThe SACCO Chairperson Kifampa  \ndid not sign PRF \\| financing agreement with the AO. \nGomba DLG Koome Koome Kanoni No  \nThe SACCO Chairperson T.C  \ndid not sign PRF financing agreement with the AO. \nGomba DLG Butiti Butiti No  \nThe SACCO Chairperson Kabulasoke  \ndid not sign PRF financing agreement with the AO. \nGomba DLG Kyaayi Bugula Kyaayi No  \nThe SACCO Chairperson did not sign PRF \nAppendix: -10: Transfer of PRF to un-licenced SACCOs  \n[ SN. Vote Name  \nName of SACCO  \nIs the SACCO Remarks registered  \nunder  \nMicrofinance  \nInstitutions  \nmoney lenders \nzu \nact  \n(Yes/No)  \nPDM Namabeya Namabeya Kyegonza No  \nAll the PDM SACCOs were not licensed to take on the business of lending under n I Microfinance Institutions \n2 PDM \nNgomanene Tabbabinzi No  \nAll the PDM SACCOs were not licensed to take on the business of lending under Microfinance Institutions \nA 3. PDM \nKakomo Mpenja No  \nAll the PDM SACCOs were not licensed to take on the business of lending under Microfinance Institutions", "metadata": {"headings": [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}, [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}], [{"headings_0": {"content": "Es:", "page": 43, "level": 1}}], [{"headings_0": {"content": "zu", "page": 44, "level": 3}}], [{"headings_0": {"content": "zu", "page": 44, "level": 3}}], [{"headings_0": {"content": "2 PDM", "page": 44, "level": 2}}], [{"headings_0": {"content": "2 PDM", "page": 44, "level": 2}}], [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}], [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}]], "page": 43, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. \\|P  \nKigezi Maddu  \nNo All the PDM SACCOs were not licensed to take on the business of lending under", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "5. PDM  \nMaddu W Maddu T.C No", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6. PD M  \nKifampa Kifampa No", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "7. PD M  \nKoome Kanoni T.C No", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}]], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. PDM  \nButiti Kabulasoke No", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "Microfinance Institutions  \nAll the PDM SACCOs were not licensed to take on the business of lending under \nN Microfinance Institutions  \nAll the PDM SACCOs were not licensed  \nto take on the business of lending under Microfinance Institutions  \nAll the PDM SACCOs were not licensed  \nto take on the business of lending under Microfinance Institutions  \nAll the PDM SACCOs were not licensed  \nto take on the business of lending under Microfinance Institutions", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}]], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "9. PDM  \nBugula Kyaayi", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\u2014 10. P D M  \nKiriri Mpenja \nNo All the PDM SACCOs were not licensed to take on the business of lending under Microfinance Institutions  \nNo All the PDM SACCOs were not licensed to take on the business of lending under Microfinance Institutions \nAppendix 11: Transfer of PRF to unregistered SACCOs by CBOs \nSN. Vote Name  \nName of SACCO  \nIs the SACCO Remarks  \nregistered  \nunder the  \nCooperative  \nSocieties Act?  \n(Yes/No)  \nGomba DLG  \nNamabeya Kyegonza No  \nFunds transferred to SACCOs not \nSigning of PRF financing agreement  \n5 Vote Name Parish  \nName of SACCO [Did the Date Date TI Remarks Name SACCO funds agreem Chairpers were ent was  \non sign receiv signed  \nPRF \ned financing agreemen  \nt with the  \nAO?", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}, [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}], [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}], [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}], [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}], [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}]], "page": 44, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Gomba DLG Namabeya Namabeya Kyegonza No", "metadata": {"headings": [{"headings_0": {"content": "A 3. PDM", "page": 44, "level": 1}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "BE \n", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 45, "level": 3}}, [{"headings_0": {"content": "BE", "page": 45, "level": 3}}]], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2. Gomba DLG Ngomanene Ngomanene No", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "ER Tabbabinzi \n", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}]], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3. Gomba DLG Kakomo Kakomo Mpenja No", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4. Gomba DLG Kigezi Kigezi Maddu No", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "5. Gomba DLG Maddu W Maddu W Maddu T.C No \\|\n6. Gomba DLG Kifampa Kifampa Kifampa No", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}, [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}]], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "7. Gomba DLG Koome Koome Kanoni T.C No", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "8. Gomba DLG Butiti Butiti Kabulasoke No", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "\\|  \na The SACCO Chairperson did not sign PRF financing agreement with the AO. \\| The SACCO Chairperson did not sign PRF financing agreement with the AO.  \nThe SACCO Chairperson did not sign PRF financing agreement with the AO.  \nThe SACCO Chairperson did not sign PRF financing agreement with the AO.  \nThe SACCO Chairperson did not sign PRF financing agreement with the AO.  \nThe SACCO Chairperson did not sign PRF financing agreement with the AO.  \nThe SACCO Chairperson did not sign PRF financing agreement with the AO.  \nThe SACCO Chairperson did not sign PRF financing", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- agreement with the AO. Gomba DLG Kyaayi Bugula Kyaayi No  \nThe SACCO Chairperson did", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "9. Gomba DLG Kyaayi Bugula Kyaayi No  \nThe SACCO Chairperson did", "metadata": {"headings": [{"headings_0": {"content": "ER Tabbabinzi", "page": 45, "level": 1}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "_| \nnot sign PRF financing agreement with the AO.  \n10.) Gomba DLG Kiriri Kiriri Mpenja No  \nThe SACCO Chairperson did not sign PRF financing \u2014 \u2014 agreement with the AO. \nAppendix 12: Wealth ranking of households  \nSN Vote Name Parish Name Was wealth ranking No. of No. of villages Remarks carried out at  \nvillages were wealth  \nparish level?  \nranking was  \ncarried out", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 45, "level": 3}}, [{"headings_0": {"content": "_|", "page": 45, "level": 3}}], [{"headings_0": {"content": "_|", "page": 45, "level": 3}}]], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1. GOMBA Kanoni Was 5 5 Activity not fully implemented\n2. GOMBA Koome Yes 5 4 not", "metadata": {"headings": [{"headings_0": {"content": "_|", "page": 45, "level": 3}}], "page": 45, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- NAOANWYN  \njeuonsun4 VAIAVL 2007 191 VOOSIN VOOSIN ezuobaAy Sd ST\n- NAOANWYN  \njeuonouny NAOANWYN 5007 11 v90SM v90SN ezuobaAy Sd bet\n- NAOANWYN  \njeuonsuny VONVAUINVM3SS ETOZ 1971 NSNYNW VHOSM ezuobaAy MS \u20ac2T jeuonouny NSNANW LTOZ 107 NSMINW v9OSM ezuoBaAy ga zer jeuon>unJ VaNvavN \u00a3007 131 NSnYNW VOOSMI ezuoDaAy Sd ter jeuonsung VONVATIDIVMSSS EToz 191 NSNYNW v9OSDI ezuobaAy MS OT jeuon>ung VAUIDV\\_LVEMa STOZ", "metadata": {"headings": [{"headings_0": {"content": "ke", "page": 48, "level": 1}}], "page": 48, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "- \\+ T", "metadata": {"headings": [{"headings_0": {"content": "Ha MS LHY", "page": 49, "level": 1}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Ha MS LHY", "page": 49, "level": 1}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- typi", "metadata": {"headings": [{"headings_0": {"content": "Ha MS LHY", "page": 49, "level": 1}}], "page": 49, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "list"}}, {"content": "306 DB Maddu MADDU, SSAKABUSOLO 2015 .KYAMABAALE II Functional 307 sw Maddu NTALAGI GWANIKA \\| 2002 GWANIKA-KITYO Functional 308 sw Maddu NTALAGI GWANIKA 2004 BUKUJU Functional Im 309 DB Maddu NTALAGI KABWIIRE  \nKABWIIRE I Functional DB Maddu NTALAGI KABWIIRE  \nKABWIIRE II  \n311 sw Maddu NTALAGI KAGONGERO 2004 KAGONGERO SW  \n312 SW Maddu NTALAGI KAGONGERO KAGONGERO Functional 313 DB Maddu NTALAGI KANTUNKU 2001 KANTUNKU Functional LUSAANA  \n314 DB Maddu NTALAGI LUSAANA 2004 BOREHOLE Functional 315 DB Maddu NTALAGI LUSAANA  \nFunctional LUSOZI  \n316 DB Maddu NTALAGI LUSOZI 2003 BOREHOLE Functional 317 DB Maddu  \nNTALAGI  \n318 DB Mpenja GGOLOLA GGOLOLA A  \n319 DB Mpenja GGOLOLA GGOLOLA A \n1987 NTALAGI PS DBH Functional  \n\\| BUFUMBA NWSA Functional SERUMBE Functional 320 PS Mpenja GGOLOLA GGOLOLA B 2004 A KAMADA Functional Mpenja GGOLOLA GGOLOLA B KISUUDI Functional j GGOLOLA GGOLOLA B 2009 KAKYANDAGA NON Functional KATONGA  \n\u201cpen GGOLOLA GGOLOLA B 2011 KISUUDI Functional Mpenja GGOLOLA LULENTI \nGGOLOLA KITOJJO KAYONGO Functional 326 GGOLOLA KYETUME 2003 KAMEKETA Functional GGOLOLA KYETUME 2002 KYETUME Functional GGOLOLA KYETUME 2004 SULA Functional GGOLOLA 2011 KATENDE Functional LUWANGALA  \n330 PS Mpenja GGOLOLA JUMBI 2004 LUWANGALA Functional LUWANGALA  \n331 DB Mpenja GGOLOLA JUMBI 1999 JUMBI Functional LUWANGALA  \n332\\_\\| PS GGOLOLA JUMBI 2009 NANSWANJERE NON Functional LUWANGALA  \n333 PS Mpenja GGOLOLA JUMBI 2001 NYAKANWE Functional LUWANGALA  \n334\\_\\| PS Mpenja GGOLOLA JUMBI 2004 DDUNGU Functional 335 SW Mpenja GGOLOLA GOLOLA 2011 Functional \nKAKOMO KAKOMO 2011 Functional KAKOMO KAKOMO 2005 BWANIKA NON Functional 2009 FENEKANSI Functional KAKOMO  \nFunctional Functional  \n341 ps Mpenja KAKOMO KIGULU  \nFunctional  \n342 sw Mpenja KAKOMO  \nMPANGA Functional 343 SW Mpenja KAKOMO MPANGA  \nMUKASA Functional 344 DB j  \nMPENJA Functional 345 sw  \n2006 BBOSA Functional 346 PS  \n2001 BED NON Functional 347 sw Tee MPENJA 2009 KATOOTO Functional 348 KAKOMO MPENJA LUTAZANA Functional 349 sw Mpenja KAKOMO MPENJA  \nMARIAM/BASUNGA Functional  \n350 DB Mpenja KAKOMO MPENJA  \nFunctional MPENJA NAKIWALA \\| Functional MPENJA J0JO \\| Functional KANZIIRA BUJJEGE 2002 \\|\\_KIREVU Functional \n367 \\| DB \\|\" Mpenja Kakomo \n\\| KIRIRI 1999 KAKOMO\\_ \n\u201c\\| Functional 368 SW Mpenja KIRIRI KIRIRLA 2012 ASABA AHEBWA Functional 369 DB Mpenja KIRIRI NSWANJERE 1999 NANSWANJERE Functiona", "metadata": {"headings": [{"headings_0": {"content": "S8z 982 282 8% 68z 062 162 62 E62 #62 s6z 962 Z26z 862", "page": 51, "level": 2}}, [{"headings_0": {"content": "S8z 982 282 8% 68z 062 162 62 E62 #62 s6z 962 Z26z 862", "page": 51, "level": 2}}], [{"headings_0": {"content": "S8z 982 282 8% 68z 062 162 62 E62 #62 s6z 962 Z26z 862", "page": 51, "level": 2}}], [{"headings_0": {"content": "S8z 982 282 8% 68z 062 162 62 E62 #62 s6z 962 Z26z 862", "page": 51, "level": 2}}], [{"headings_0": {"content": "S8z 982 282 8% 68z 062 162 62 E62 #62 s6z 962 Z26z 862", "page": 51, "level": 2}}], [{"headings_0": {"content": "S8z 982 282 8% 68z 062 162 62 E62 #62 s6z 962 Z26z 862", "page": 51, "level": 2}}], [{"headings_0": {"content": "S8z 982 282 8% 68z 062 162 62 E62 #62 s6z 962 Z26z 862", "page": 51, "level": 2}}]], "page": 52, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "370 sw Mpenja KIRIRI KIKIRI WEST 2011 ASAABA AWEBWE Functiona  \n371 SW Mpenja KIRIRI Kiriri 2010 Mangada Functiona 372 sw Mpenja KIRIRI NSWANJERE 2009 NTANZI Functional \\| 373 PS Mpenja KIRIRI NSWANJERE 1996 BUKASA Functiona 374 DB Mpenja\\_ KIRIRI Kiriri 1970 KIRIRI Functional 375\\_\\| DB Mpenja \\_\\| MASERUKA KABUYE  \nBUWEMULA Functiona  \n376 SW Mpenja MASERUKA MASERUKA A 2015 KYAMBOGO Functional  \n377\\_\\| DB Mpenja MASERUKA MASERUKA A 1999 MASERUKA Functiona  \n378 Ps Mpenja MPOGO BUSOLO A  \nKAMULU SPRING Functional  \n\\| 379 sw Mpenja MPOGO BUSOLO A 2009 SEBAGALA Functiona \\| 380 DB Mpenja MPOGO BUSOLO B 1999 BUSOLO Functiona  \n381 sw Mpenja MPOGO BUWANGUZI 2003 DEZI Functional -\\| 382 sw \\| Mpenja MPOGO BUWANGUZI 2008 KIRWISA Functiona  \nI 383 DB Mpenja MPOGO BUWANGUZI 1999 BUWANGUZI Functional \\| 384 sw Mpenja MPOGO KIKOKO  \nKIKOKO KIZITO Functiona \nBULANINA  \n385\\_\\| sw Mpenja\\_ MPOGO KIKOKO 2008 MUKWAYA Functional 386\\_\\| sw Mpenja MPOGO KIKOKO 2008 KIRABIRIZI Functiona 387 DB Mpenja MPOGO KIKOKO 2015 DWD 50862 Functional 388 sw Mpenja MPOGO KIKOKO 2009 MAWEJE Functiona 389 DB Mpenja MPOGO MPOGO 1999 MPOGO Functional \nMASERUKA B  \n390 PS Tiere Mpenja MPOGO MPOGO 2002 SPRING Functional 391 PS MPOGO MPOGO 2005 NANFUKA Functional 392 DB Mpenja 1 MPOGO MPOGO  \nSSEMUJU Functional 393 DB Mpenja MPOGO MPOGO 2015 MPOGO BH Functional 394 sw Mpenja - MPOGO MPOGO  \nZAIDI Functional 395 PS Mpenja NGERIBALYA BWANGA 2001 BENYA Functional 396 sw Mpenja NGERIBALYA BWANGA 2010 NABABIRYE Functional 307  \nDB Mpenja\\_ NGERIBALYA KINDIMUNDA 2009 NGERIBALYA Functional NTAMBI  \nMEMORIAL", "metadata": {"headings": [{"headings_0": {"content": "S8z 982 282 8% 68z 062 162 62 E62 #62 s6z 962 Z26z 862", "page": 51, "level": 2}}, [{"headings_0": {"content": "S8z 982 282 8% 68z 062 162 62 E62 #62 s6z 962 Z26z 862", "page": 51, "level": 2}}], [{"headings_0": {"content": "S8z 982 282 8% 68z 062 162 62 E62 #62 s6z 962 Z26z 862", "page": 51, "level": 2}}]], "page": 53, "document_name": "Gomba District Local Government Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}
\ No newline at end of file