diff --git "a/reports/chunks/Iganga District Local Government Report Of The Auditor General 2023.chunks.json" "b/reports/chunks/Iganga District Local Government Report Of The Auditor General 2023.chunks.json"
--- "a/reports/chunks/Iganga District Local Government Report Of The Auditor General 2023.chunks.json"
+++ "b/reports/chunks/Iganga 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 IGANGA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\u2122 JUNE, 2023 \nOFFICE OF THE AUDITOR GENERAL", "metadata": {"headings": [[]], "page": 1, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "UGANDA", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "DECEMBER, 2023 \nTABLE OF CONTENTS \nLIB Fn ee ii EEE wanenmmmmanecceits \nER ee 1 EEE \nBe Ir OPERETTE  \n1 tcc emmrmemnnne! \nFly IN De  \n1 en Eu \n1.0  \nImplementation of the Approved Budget. ...uneesenansseennensnnnnnnnnnnnnnnnnnnnnnnnnnnnnnnennennnnnnn 1 \n2.0  \nManagement of the Government Salary Payroll ........cccsccccseccssessecceeccesseesseeesereeereees 8 \nCGT Matker 12 manner aan anna an unennoewsnecannurncencna nur He eeiesiayeenyanenen \n3.0  \nImplementation of Key Government Grants/Programmes (FOCUS AREAS) .....cssee 12 \nERSTE TEL EL 20 a ee \nManagement\u2019s Responsibility For The Financial Statements .uucenenennenannnnnnnnnnnnennnnnnnnnnnnnnnnnn 20 \nAuditor\u2019s Responsibility for the Audit of Financial Statements........ccccccccsssseesenssceeeesseeseee 20 cs \nHer ERDSt UND Bespare Digi  \n21 ee \nREpGrt of the AUCIE OF Compliance with Legislaflen  \n22 anne nn nun rn ann \n4.0  \nImplementation of the Parish Development MOdel ..........ccccccssececeeeenereeeeeeesenseereeens 22 \nSTR na 30 tauatcte teuuasumactedes eae \nList of Acronyms \nMeaning  \nDistrict Local Government \nGovernment of Uganda", "metadata": {"headings": [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}, [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "UGANDA", "page": 1, "level": 1}}]], "page": 1, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "HCMS", "metadata": {"headings": [{"headings_0": {"content": "HCMS", "page": 4, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Human Capital Management System \nINTOSAI \nInternational Organization of Supreme Audit Institutions Integrated Personnel and Payroll system  \nIRAS \\_\\_\\_\\_\\| Integrated Revenue Administration System  \ni", "metadata": {"headings": [{"headings_0": {"content": "HCMS", "page": 4, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}, [{"headings_0": {"content": "HCMS", "page": 4, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "HCMS", "page": 4, "level": 3}}, {"headings_1": {"content": "UGANDA", "page": 1, "level": 1}}]], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ISSAIs", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 4, "level": 3}}, {"headings_1": {"content": "HCMS", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "International Standards of Supreme Audit Institutions \nLGFAR \nLocal Government Financial and Accounting Manual, 2007", "metadata": {"headings": [{"headings_0": {"content": "ISSAIs", "page": 4, "level": 3}}, {"headings_1": {"content": "HCMS", "page": 4, "level": 3}}, [{"headings_0": {"content": "ISSAIs", "page": 4, "level": 3}}, {"headings_1": {"content": "HCMS", "page": 4, "level": 3}}], [{"headings_0": {"content": "ISSAIs", "page": 4, "level": 3}}, {"headings_1": {"content": "HCMS", "page": 4, "level": 3}}]], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "LGPPDA", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 4, "level": 3}}, {"headings_1": {"content": "ISSAIs", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Local Government Public Procurement and Disposal Authority", "metadata": {"headings": [{"headings_0": {"content": "LGPPDA", "page": 4, "level": 3}}, {"headings_1": {"content": "ISSAIs", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "LLG", "metadata": {"headings": [{"headings_0": {"content": "LLG", "page": 4, "level": 3}}, {"headings_1": {"content": "LGPPDA", "page": 4, "level": 3}}], "page": 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{"content": "Ministry of Gender, Labour and Social Development \nMoLG \nMinistry of Local Government", "metadata": {"headings": [{"headings_0": {"content": "MoGLSD", "page": 4, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 3}}, [{"headings_0": {"content": "MoGLSD", "page": 4, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 3}}], [{"headings_0": {"content": "MoGLSD", "page": 4, "level": 3}}, {"headings_1": {"content": "MoFPED", "page": 4, "level": 3}}]], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "NAA", "metadata": {"headings": [{"headings_0": {"content": "NAA", "page": 4, "level": 3}}, {"headings_1": {"content": "MoGLSD", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "National Audit Act", "metadata": {"headings": [{"headings_0": {"content": "NAA", "page": 4, "level": 3}}, {"headings_1": {"content": "MoGLSD", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "| NTR", "metadata": {"headings": [{"headings_0": {"content": "| NTR", "page": 4, "level": 3}}, {"headings_1": {"content": "NAA", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "| NTR", "page": 4, "level": 3}}, {"headings_1": {"content": "NAA", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "OAG", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 4, "level": 3}}, {"headings_1": {"content": "| NTR", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Office of the Auditor General", "metadata": {"headings": [{"headings_0": {"content": "OAG", "page": 4, "level": 3}}, {"headings_1": {"content": "| NTR", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "PBS", "metadata": {"headings": [{"headings_0": {"content": "PBS", "page": 4, "level": 3}}, {"headings_1": {"content": "OAG", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Program Budgeting System", "metadata": {"headings": [{"headings_0": {"content": "PBS", "page": 4, "level": 3}}, {"headings_1": {"content": "OAG", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": 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"page": 4, "level": 3}}, {"headings_1": {"content": "PBS", "page": 4, "level": 3}}]], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "PFMR", "metadata": {"headings": [{"headings_0": {"content": "PFMR", "page": 4, "level": 3}}, {"headings_1": {"content": "PCA", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Public Finance Management Regulations PPDA", "metadata": {"headings": [{"headings_0": {"content": "PFMR", "page": 4, "level": 3}}, {"headings_1": {"content": "PCA", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "PS/ST", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "PFMR", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Permanent Secretary / Secretary to Treasu \nTSA Treasury Single Account \nTSSA \nTreasury Sub Single Account", "metadata": {"headings": [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "PFMR", "page": 4, "level": 3}}, [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "PFMR", "page": 4, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "PFMR", "page": 4, "level": 3}}], [{"headings_0": {"content": "PS/ST", "page": 4, "level": 3}}, {"headings_1": {"content": "PFMR", "page": 4, "level": 3}}]], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "UBA", "metadata": {"headings": [{"headings_0": {"content": "UBA", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Uganda Banker's Association \nUCF Uganda Consolidated Fund \n\\| \nUCLA Uganda Consumer and Lender\u2019s Association \n\\|", "metadata": {"headings": [{"headings_0": {"content": "UBA", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}, [{"headings_0": {"content": "UBA", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}], [{"headings_0": {"content": "UBA", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}], [{"headings_0": {"content": "UBA", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}], [{"headings_0": {"content": "UBA", "page": 4, "level": 3}}, {"headings_1": {"content": "PS/ST", "page": 4, "level": 3}}]], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "UgIFT", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 4, "level": 3}}, {"headings_1": {"content": "UBA", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Uganda Intergovernmental Fiscal Transfers Program for Results \\|UGX Uganda Shilling \nUSMID \nUganda Support to Municipal infrastructure Development", "metadata": {"headings": [{"headings_0": {"content": "UgIFT", "page": 4, "level": 3}}, {"headings_1": {"content": "UBA", "page": 4, "level": 3}}, [{"headings_0": {"content": "UgIFT", "page": 4, "level": 3}}, {"headings_1": {"content": "UBA", "page": 4, "level": 3}}], [{"headings_0": {"content": "UgIFT", "page": 4, "level": 3}}, {"headings_1": {"content": "UBA", "page": 4, "level": 3}}]], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "UWEP", "metadata": {"headings": [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Uganda Women Empowerment Project \nYLP \nYouth Livelihood Program \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF IGANGA DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30\" JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion  \nI have audited the accompanying financial statements of Iganga 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 Iganga District Local Government for the year ended 30\" June, 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}, [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}]], "page": 4, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District Local Government in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nI have determined the matters described below as the key audit matters to be communicated in my report. \nIn arriving at my findings, I reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Iganga District is to apply the principle of decentralization to establish a sound financial base with reliable sources of revenue, and ensure that appropriate measures are taken to enable District plan, initiate and execute policies in respect of all matters affecting the people within its jurisdiction. \nDuring the financial year 2022/2023, the District had a budget of UGX.54,482,679,167 out of which UGX.51,726,957,237 was warranted as shown below; \nSN Details Budget Warrants % age of UGX (A) UGX (B) warrants (B/A Recurrent (Wage) 31,651,086,147 31,651,086,145 100% eee Recurrent (Non-wage 18,482,112,530 15,726,390,602 74% 4,349,480,490 4,349,480,490 100% \\_ \\|Ttal 54,482,679,167 51,726,957,237 95% \nOut of the total warrants of UGX.51,726,957,237, I reviewed the utilisation of warrants worth UGX.34,020,309,211 (66%) as summarised in the table below \nSN Details Actual Cumulative Cumulativ \nexpenditure Actual e % out of (UGX) expenditure total", "metadata": {"headings": [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}, [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}], [{"headings_0": {"content": "UWEP", "page": 4, "level": 3}}, {"headings_1": {"content": "UgIFT", "page": 4, "level": 3}}]], "page": 5, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "warrants", "metadata": {"headings": [{"headings_0": {"content": "warrants", "page": 6, "level": 3}}, {"headings_1": {"content": "UWEP", "page": 4, "level": 3}}], "page": 6, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Wage expenditure  \n30,714,036,110 30,714,036,110 59% PDM expenditure audited  \nDDEG (Non-USMID) & URF\\|  \nRoad maintenance Fund \nEducation grant - Formerly SFG \n243,611,268 30,957,647,378 60% \\| 439,031,371 32,396,678,749 63% \n624,315,428 33,020,994,177 64% Microscale irrigation projects 302,126,572 33,323,120,749 64% Water development grant  \n(Piped water, and Rural water 697,188,462 34,020,309,211 66% and Sanitation grant  \nTotal of the utilised \nwarrants audited \n\\|", "metadata": {"headings": [{"headings_0": {"content": "warrants", "page": 6, "level": 3}}, {"headings_1": {"content": "UWEP", "page": 4, "level": 3}}, [{"headings_0": {"content": "warrants", "page": 6, "level": 3}}, {"headings_1": {"content": "UWEP", "page": 4, "level": 3}}], [{"headings_0": {"content": "warrants", "page": 6, "level": 3}}, {"headings_1": {"content": "UWEP", "page": 4, "level": 3}}], [{"headings_0": {"content": "warrants", "page": 6, "level": 3}}, {"headings_1": {"content": "UWEP", "page": 4, "level": 3}}], [{"headings_0": {"content": "warrants", "page": 6, "level": 3}}, {"headings_1": {"content": "UWEP", "page": 4, "level": 3}}], [{"headings_0": {"content": "warrants", "page": 6, "level": 3}}, {"headings_1": {"content": "UWEP", "page": 4, "level": 3}}]], "page": 6, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "oe", "metadata": {"headings": [{"headings_0": {"content": "oe", "page": 6, "level": 1}}, {"headings_1": {"content": "warrants", "page": 6, "level": 3}}], "page": 6, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.51,726,957,237 in the financial year 2022/2023, UGX.30,714,036,110 (58%) was spent on wage costs. I issued a separate detailed Special Audit report and a summary of the key findings reported in Section 2.0 of this report. \nNo \\| Observation Recommendation 1.1 Revenue Performance  \nPerformance of Local Revenue  \nAccording to the approved budget, the DLG planned to collect local The  \nAccounting revenue of UGX. 400,000,000 however; by the end of the year, only Officer", "metadata": {"headings": [{"headings_0": {"content": "oe", "page": 6, "level": 1}}, {"headings_1": {"content": "warrants", "page": 6, "level": 3}}, [{"headings_0": {"content": "oe", "page": 6, "level": 1}}, {"headings_1": {"content": "warrants", "page": 6, "level": 3}}]], "page": 6, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "should", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 7, "level": 3}}, {"headings_1": {"content": "oe", "page": 6, "level": 1}}], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "UGX. 249,426,552 had been collected representing 62% performance. institute strategies to The summary is in the table below and the details are in Appendix 1. ensure that all the budgeted revenue is \" No Source \\| Approved Actual Variance \\| fully collected. budget  \nCollections  \n1.\\_\\| Tax Revenves 362,630,801 180,324,603 182,306,198 In addition, the", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 7, "level": 3}}, {"headings_1": {"content": "oe", "page": 6, "level": 1}}], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Non-Tax 37,369,199 69,101,949 -31,732,750 Accounting Officer Revenues  \nTotal 400,000,000 249,426,552 \\| should continue 8 engaging the Ministry Revenue  \nof Local government The DLG over collected revenue from LST administrative fees and and parliament to ,  \nlicenses as well as other fines and penalties which is commendable", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 7, "level": 3}}, {"headings_1": {"content": "oe", "page": 6, "level": 1}}], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "obtain approval for performance, however, there may be an indication that the local the boarding off of revenue targets set were low compared to the entity's revenue unserviceable assets. potential. Refer to Appendix 1. \nOverall, the DLG under collected local revenue which denied the entity resources for implementation of the following planned activities.", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 7, "level": 3}}, {"headings_1": {"content": "oe", "page": 6, "level": 1}}, [{"headings_0": {"content": "should", "page": 7, "level": 3}}, {"headings_1": {"content": "oe", "page": 6, "level": 1}}]], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Program/", "metadata": {"headings": [{"headings_0": {"content": "Program/", "page": 7, "level": 3}}, {"headings_1": {"content": "should", "page": 7, "level": 3}}], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Activity I Purpose of the un- Budget service area implemented Amount activities  \nPublic sector Travel Monitoring of Projects  \ndevelopment/ Inland 7,914,000", "metadata": {"headings": [{"headings_0": {"content": "Program/", "page": 7, "level": 3}}, {"headings_1": {"content": "should", "page": 7, "level": 3}}], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Administration", "metadata": {"headings": [{"headings_0": {"content": "Administration", "page": 7, "level": 3}}, {"headings_1": {"content": "Program/", "page": 7, "level": 3}}], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Public sector Collection of Transfers to Lower  \ndevelopment/ local local Governments 49,944,000 Finance  \nRevenue  \nfor their travel inland  \nactivities  \nGovernance and Travel Supervision &  \nsecurity/ Inland Monitoring of 62,713,000 Statutory department activities  \nby Political team;", "metadata": {"headings": [{"headings_0": {"content": "Administration", "page": 7, "level": 3}}, {"headings_1": {"content": "Program/", "page": 7, "level": 3}}], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "payment", "metadata": {"headings": [{"headings_0": {"content": "payment", "page": 7, "level": 3}}, {"headings_1": {"content": "Administration", "page": 7, "level": 3}}], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "payment", "page": 7, "level": 3}}, {"headings_1": {"content": "Administration", "page": 7, "level": 3}}], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "allowances", "metadata": {"headings": [{"headings_0": {"content": "allowances", "page": 7, "level": 3}}, {"headings_1": {"content": "payment", "page": 7, "level": 3}}], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "to  \ncommittee members  \nand Councilors  \nEnvironment, Travel Mobilization of local  \nnatural resource Inland revenue; 5,013,000 mgt, land and  \nprocurement of office  \nwater/ Natural furniture  \nresources  \nCommunity Travel Hosting of public  \nMobilization and Inland holidays like women\u2019s 3,000,000 Mindset change/  \nday; facilitation of  \nCommunity labor office to  \nbased services  \nmonitor work places  \nPublic sector Travel Conduct internal \\| \nNo Observation Recommendation 1.2 Performance of GOU warrants \nThe DLG had an approved budget of UGX.52,340,679,167 to The", "metadata": {"headings": [{"headings_0": {"content": "allowances", "page": 7, "level": 3}}, {"headings_1": {"content": "payment", "page": 7, "level": 3}}, [{"headings_0": {"content": "allowances", "page": 7, "level": 3}}, {"headings_1": {"content": "payment", "page": 7, "level": 3}}], [{"headings_0": {"content": "allowances", "page": 7, "level": 3}}, {"headings_1": {"content": "payment", "page": 7, "level": 3}}]], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "allowances", "page": 7, "level": 3}}], "page": 8, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "implement the various programmes, out of which Officer should liaise UGX.50,967,387,582 was warranted resulting in a shortfall of with the MoFPED to UGX.1,373,291,585 representing 97% performance. \nensure that funds for \nthe unimplemented activities are released The performance of warrants for each of the programmes is shown in  \nin the financial year the table below;", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "allowances", "page": 7, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "allowances", "page": 7, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 8, "level": 1}}, {"headings_1": {"content": "allowances", "page": 7, "level": 3}}]], "page": 8, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2023/2024.", "metadata": {"headings": [{"headings_0": {"content": "2023/2024.", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], "page": 8, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Programme Approved Warrants description", "metadata": {"headings": [{"headings_0": {"content": "2023/2024.", "page": 8, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 8, "level": 1}}], "page": 8, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Budget", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 8, "level": 3}}, {"headings_1": {"content": "2023/2024.", "page": 8, "level": 1}}], "page": 8, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "AGRO- 4,001,692,160 3,510,082,995 INDUSTRIALIZATION \nCOMMUNITY 910,486,583 190,065,311 MOBILIZATION AND \nMINDSET CHANGE \nDEVELOPMENT PLAN 58,472,257 54,400,000 IMPLEMENTATION \nGOVERNANCE AND 1,539,385,541 1,539,385,430 SECURITY \nHUMAN CAPITAL 34,488,582,014 34,385,282,328 DEVELOPMENT \nINTEGRATED 727,761,797 676,131,132 TRANSPORT \nINFRASTRUCTURE AND SERVICES \nNATURAL 1,008,860,037 1,008,860,037 100%", "metadata": {"headings": [{"headings_0": {"content": "Budget", "page": 8, "level": 3}}, {"headings_1": {"content": "2023/2024.", "page": 8, "level": 1}}, [{"headings_0": {"content": "Budget", "page": 8, "level": 3}}, {"headings_1": {"content": "2023/2024.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Budget", "page": 8, "level": 3}}, {"headings_1": {"content": "2023/2024.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Budget", "page": 8, "level": 3}}, {"headings_1": {"content": "2023/2024.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Budget", "page": 8, "level": 3}}, {"headings_1": {"content": "2023/2024.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Budget", "page": 8, "level": 3}}, {"headings_1": {"content": "2023/2024.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Budget", "page": 8, "level": 3}}, {"headings_1": {"content": "2023/2024.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Budget", "page": 8, "level": 3}}, {"headings_1": {"content": "2023/2024.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Budget", "page": 8, "level": 3}}, {"headings_1": {"content": "2023/2024.", "page": 8, "level": 1}}]], "page": 8, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "RESOURCES,", "metadata": {"headings": [{"headings_0": {"content": "RESOURCES,", "page": 8, "level": 3}}, {"headings_1": {"content": "Budget", "page": 8, "level": 3}}], "page": 8, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "ENVIRONMENT,", "metadata": {"headings": [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}], "page": 8, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "CLIMATE CHANGE, LAND AND WATER \nMANAGEMENT \nPRIVATE SECTOR 37,999,022 37,999,022 100% DEVELOPMENT \nPUBLIC SECTOR 9,565,439,756 9,563,181,327 100% TRANSFORMATION \nTOURISM 2,000,000 2,000,000 100% DEVELOPMENT \nTOTAL 52,340,679,167 50,967,387,582 \nThe UGX.1,373,291,585 that was not warranted was meant for the following activities which were either partially or not implemented at all; Details in Appendix 2. \nAs a result of failure to warrant the budgeted funds, the District could not implement the following; \nSome monitoring and supervision activities could not be done. e \nSome workshops and seminars could not be attended. e \nSome maintenance and Building works were not done. e \nAllowances were not paid for certain field activities e \nNo Observation Recommendation Programme Warrants Payments %utilis  \nation  \nAGRO- 3,510,082,995 1,978,927,897 56%", "metadata": {"headings": [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}, [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 8, "level": 3}}]], "page": 8, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "INDUSTRIALIZATION", "metadata": {"headings": [{"headings_0": {"content": "INDUSTRIALIZATION", "page": 9, "level": 3}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}], "page": 9, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "COMMUNITY 382,844,184 382,041,965 100% MOBILIZATION AND  \nMINDSET CHANGE  \nDEVELOPMENT PLAN 54,400,000 54,304,769 100% IMPLEMENTATION  \nGOVERNANCE AND 1,689,258,212 1,670,305,098 99% SECURITY  \nHUMAN CAPITAL 34,775,184,546 33,870,537,430 97% DEVELOPMENT  \nINTEGRATED 676,131,132 662,395,907 98% TRANSPORT  \nINFRASTRUCTURE  \nAND SERVICES  \nNATURAL 1,012,860,037 1,003,621,941 99%", "metadata": {"headings": [{"headings_0": {"content": "INDUSTRIALIZATION", "page": 9, "level": 3}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 8, "level": 3}}], "page": 9, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "RESOURCES,", "metadata": {"headings": [{"headings_0": {"content": "RESOURCES,", "page": 9, "level": 3}}, {"headings_1": {"content": "INDUSTRIALIZATION", "page": 9, "level": 3}}], "page": 9, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "ENVIRONMENT,", "metadata": {"headings": [{"headings_0": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 9, "level": 3}}], "page": 9, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "CLIMATE CHANGE,  \nLAND AND WATER  \nMANAGEMENT  \nPRIVATE SECTOR 37,999,022 37,722,815 99% DEVELOPMENT  \nPUBLIC SECTOR 9,586,197,109 8,318,221,720 87% TRANSFORMATION  \nTOURISM 2,000,000 2,000,000 100% DEVELOPMENT  \nGrand Total 51,726,957,23 47,980,079,54 93% 7  \n2 \nThe warrants that were not utilized were meant for the following key activities that were partially or not implemented at all. Details in Appendix 3. \nAs a result of failure to utilise warrants; \ne Funds meant for purchase of micro scale irrigation were returned back to the consolidated fund  \nSome pensioners were not paid leading to arrears at the year end e \nThe Accounting Officer explained that the District received supplementary funds for micro-scale irrigation, pensions and gratuity at the end of the financial year which could not be utilized. \n1.4 Implementation of outputs  \nI assessed the implementation of ten (10) outputs with thirty (30) The  \nAccounting activities worth UGX.3,437,000,000 and noted that;  \nOfficer  \nshould; \ne Three (3) outputs with thirteen (13) activities and expenditure Ensure that the partial worth UGX.1,628,000,000 were fully implemented.  \nand non-implemented activities are rolled \nObservation Recommendation \\| Categor  \nNo of No. of No of No of  \nthem finance the co- y of activities Activiti activitie activiti funding. Employees outputs in the es fully s es not due to retire are outputs implem partially implem  \nented impleme ented \nsensitized on the pre- nted requisite documents required to access 13 pension and gratuity. i  \n10", "metadata": {"headings": [{"headings_0": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 9, "level": 3}}, [{"headings_0": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}, {"headings_1": {"content": "RESOURCES,", "page": 9, "level": 3}}]], "page": 9, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ll", "metadata": {"headings": [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}], "page": 10, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "00  \n00 implemen  \nted  \noutputs \nPartial/Non-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the district did not implement or partially implemented the following planned activities. \ne Procurement of micro-scale irrigation equipment for 47 farmers not done.  \ne Non-payment of Pension and gratuity to all retired staff,  \ne Partial completion of ACDP activities \nRefer to Appendix 5 for details. \nThe Accounting Officer explained that:  \nFarmers failed to meet the co-funding obligation of 25% e \nfor irrigation equipment.  \ne The retired staff had not submitted the required documents to qualify them to access the funds. \n\\| \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 Service Delivery under URF and DDEG  \nI sampled three (3) out of Seventeen (17) activities with a total expenditure of \ncture buwongo  \nand 4.00 km  \n=\\| Road works were Services  \ndone on time, to 4  \n\\| sufficient quality and in a cost \\| effective  \nmanner.", "metadata": {"headings": [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}, [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}], [{"headings_0": {"content": "ll", "page": 10, "level": 4}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 9, "level": 3}}]], "page": 10, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Completion", "metadata": {"headings": [{"headings_0": {"content": "Completion", "page": 11, "level": 1}}, {"headings_1": {"content": "ll", "page": 10, "level": 4}}], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "At the time of Fully  \nof periodic  \ninspection, all the Impleme maintenance  \n\\| planned 5.39 km nted.  \nof Magogo AGikpakonitalies! were  \nBwanalira implemented. The 5.39 km  \nroad works had  \nbeen completed. \nRoad works were done on time, to sufficient quality and in a cost", "metadata": {"headings": [{"headings_0": {"content": "Completion", "page": 11, "level": 1}}, {"headings_1": {"content": "ll", "page": 10, "level": 4}}, [{"headings_0": {"content": "Completion", "page": 11, "level": 1}}, {"headings_1": {"content": "ll", "page": 10, "level": 4}}]], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "manner.", "metadata": {"headings": [{"headings_0": {"content": "manner.", "page": 11, "level": 3}}, {"headings_1": {"content": "Completion", "page": 11, "level": 1}}], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "\\| 2 12- Renovation DDEG 237,000,000  \nAt the time of Fully HUMAN of Nakigo  \ninspection, all Impleme CAPITAL Community \u2014..\\| =]  \nworks had been \\| nted. DEVELO Learning  \ncompleted 100%  \nPMENT Center  \nof completion as  \nper the BOQ  \ndrawn and were  \nof sufficient \\| quality.  \nTOTAL 371,000,000 \\| \n1.7.2 The service delive under focus areas  \nI sampled three (3) out of the thirty-two (32) activities in six (6) focus areas with a total expenditure of UGX.1,651,000,000 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. \nFocus Area Key Observation", "metadata": {"headings": [{"headings_0": {"content": "manner.", "page": 11, "level": 3}}, {"headings_1": {"content": "Completion", "page": 11, "level": 1}}, [{"headings_0": {"content": "manner.", "page": 11, "level": 3}}, {"headings_1": {"content": "Completion", "page": 11, "level": 1}}], [{"headings_0": {"content": "manner.", "page": 11, "level": 3}}, {"headings_1": {"content": "Completion", "page": 11, "level": 1}}]], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Key", "metadata": {"headings": [{"headings_0": {"content": "Key", "page": 11, "level": 1}}, {"headings_1": {"content": "manner.", "page": 11, "level": 3}}], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "recommendation(s)", "metadata": {"headings": [{"headings_0": {"content": "recommendation(s)", "page": 11, "level": 3}}, {"headings_1": {"content": "Key", "page": 11, "level": 1}}], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Waters 7, \u00a9 At the time of all the Not is", "metadata": {"headings": [{"headings_0": {"content": "Waters 7, \u00a9 At the time of all the Not is", "page": 11, "level": 1}}, {"headings_1": {"content": "recommendation(s)", "page": 11, "level": 3}}], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "inspection,", "metadata": {"headings": [{"headings_0": {"content": "inspection,", "page": 11, "level": 1}}, {"headings_1": {"content": "Waters 7, \u00a9 At the time of all the Not is", "page": 11, "level": 1}}], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "applicable", "metadata": {"headings": [{"headings_0": {"content": "applicable", "page": 11, "level": 3}}, {"headings_1": {"content": "inspection,", "page": 11, "level": 1}}], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Development 4 drilled and\\_ rehabilitated", "metadata": {"headings": [{"headings_0": {"content": "applicable", "page": 11, "level": 3}}, {"headings_1": {"content": "inspection,", "page": 11, "level": 1}}], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "grant", "metadata": {"headings": [{"headings_0": {"content": "grant", "page": 11, "level": 9}}, {"headings_1": {"content": "applicable", "page": 11, "level": 3}}], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "boreholes were functional and produced appropriate water volumes on pumping. \nParish  \nAt the time of inspection, I Not applicable", "metadata": {"headings": [{"headings_0": {"content": "grant", "page": 11, "level": 9}}, {"headings_1": {"content": "applicable", "page": 11, "level": 3}}, [{"headings_0": {"content": "grant", "page": 11, "level": 9}}, {"headings_1": {"content": "applicable", "page": 11, "level": 3}}]], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "grant", "page": 11, "level": 9}}], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "sampled 7 households out of Model  \nthe 10 sampled SACCOs who had each received their UGX.1,000,000. This was being \noperational and functional. Management explained that the delay was due to the combined procurements and inability of farmers to co-fund  \nThis affects the ability of farmers to receive irrigation equipment on time thus adversely affecting their planned activities. \n2.0 Management of the Government Salary Payroll  \nIn a letter to the Auditor General dated 29\u00b0 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; \nIganga DLG had a wage budget of UGX.31,651,868,130, out of which UGX.30,714,036,110 was utilised for the period under review. Below is a summary of the 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.26,616,868,130, The", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "grant", "page": 11, "level": 9}}, [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "grant", "page": 11, "level": 9}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "grant", "page": 11, "level": 9}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "grant", "page": 11, "level": 9}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "grant", "page": 11, "level": 9}}], [{"headings_0": {"content": "Development", "page": 11, "level": 3}}, {"headings_1": {"content": "grant", "page": 11, "level": 9}}]], "page": 11, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 12, "level": 1}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], "page": 12, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "and obtained supplementary funding of UGX.5,034,218,017 should liaise with resulting into a revised wage budget of UGX.31,651,086,147 MoFPED to ensure which was all warranted.  \ntimely release of funds to the entity. Out of the total warrants, UGX.30,714,036,110 was utilized by In addition the the DLG resulting in un-utilized warrants of UGX.937,050,035 recruitment should representing utilization of 97% as summarized in the table be rolled over to the below and detailed in Appendix. 6.  \nfollowing financial year.  \nApprov Supplementa Revise Warrant Paym Unspent  \ned ry UGX. Bn d s UGX. ents Balance \n[2.2 \\|meoune of employees on the entity payroll \nThe Accounti ng \\| The District had 2500 employees on the IPPS payroll of which Officer should;  \n2,082 (83%) were fully verified, 386 (15%) partially verified, 0  \n(0%) not verified, and 32 (02%) did not show up.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 12, "level": 1}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}, [{"headings_0": {"content": "Accounting", "page": 12, "level": 1}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}], [{"headings_0": {"content": "Accounting", "page": 12, "level": 1}}, {"headings_1": {"content": "Development", "page": 11, "level": 3}}]], "page": 12, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Engage the", "metadata": {"headings": [{"headings_0": {"content": "Engage the", "page": 13, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 12, "level": 1}}], "page": 13, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "concerned In addition, 26 individuals had not accessed the payroll by end", "metadata": {"headings": [{"headings_0": {"content": "Engage the", "page": 13, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 12, "level": 1}}], "page": 13, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Service", "metadata": {"headings": [{"headings_0": {"content": "Service", "page": 13, "level": 1}}, {"headings_1": {"content": "Engage the", "page": 13, "level": 1}}], "page": 13, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "of June, 2023. These were captured as new records in my  \nCommissions determination of the District wage bill. \nand obtain minute extracts The following observations were made; \nof the partially", "metadata": {"headings": [{"headings_0": {"content": "Service", "page": 13, "level": 1}}, {"headings_1": {"content": "Engage the", "page": 13, "level": 1}}, [{"headings_0": {"content": "Service", "page": 13, "level": 1}}, {"headings_1": {"content": "Engage the", "page": 13, "level": 1}}], [{"headings_0": {"content": "Service", "page": 13, "level": 1}}, {"headings_1": {"content": "Engage the", "page": 13, "level": 1}}]], "page": 13, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "verified staff", "metadata": {"headings": [{"headings_0": {"content": "verified staff", "page": 13, "level": 9}}, {"headings_1": {"content": "Service", "page": 13, "level": 1}}], "page": 13, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "a) 2,082 (83%) employees appeared for the validation within  \nan exercise and presented all the pre-requisite documents to  \nappropriate time confirm their existence and regularity of recruitment. \nframe for the validation of the b) 386 (15%) employees appeared for headcount and were  \nemployees by partially validated due to lack of minutes/extracts from other  \nMinistry of Public Service Commissions to support their first appointment.", "metadata": {"headings": [{"headings_0": {"content": "verified staff", "page": 13, "level": 9}}, {"headings_1": {"content": "Service", "page": 13, "level": 1}}, [{"headings_0": {"content": "verified staff", "page": 13, "level": 9}}, {"headings_1": {"content": "Service", "page": 13, "level": 1}}]], "page": 13, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Service.", "metadata": {"headings": [{"headings_0": {"content": "Service.", "page": 13, "level": 1}}, {"headings_1": {"content": "verified staff", "page": 13, "level": 9}}], "page": 13, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Initiate a process c) A total of 32(02%) employees on the payroll did not  \nof deleting these appear for the validation and were categorised as follows;  \nthe names of individuals who i. 24 employees were confirmed to have exited the District  \ndid not appear due to: death, dismissal, abscondment, retirement, for", "metadata": {"headings": [{"headings_0": {"content": "Service.", "page": 13, "level": 1}}, {"headings_1": {"content": "verified staff", "page": 13, "level": 9}}], "page": 13, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 13, "level": 1}}, {"headings_1": {"content": "Service.", "page": 13, "level": 1}}], "page": 13, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "transfer of service, and those who are known to the  \nheadcount but Accounting Officer but failed to appear for validation  \nwere confirmed without justification. \nto have exited the district from ii. A total of UGX.256,133,268 was paid as salary to 24 the  \npayroll. employees in question after exit and this is considered  \nInitiate the a financial loss to Government.", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 13, "level": 1}}, {"headings_1": {"content": "Service.", "page": 13, "level": 1}}, [{"headings_0": {"content": "the", "page": 13, "level": 1}}, {"headings_1": {"content": "Service.", "page": 13, "level": 1}}]], "page": 13, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "process of", "metadata": {"headings": [{"headings_0": {"content": "process of", "page": 13, "level": 9}}, {"headings_1": {"content": "the", "page": 13, "level": 1}}], "page": 13, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "transfer of salary ii. I further noted that 08 individuals who were paid  \npayment of staff UGX.52,364,304 in the last four years, were not on transfer of accounted for and these were omitted from the  \nservice to their validated payroll. new duty stations.  \n26 individuals whose names were not on the District\u2019s payroll by  \nJune 2023, appeared for the validation exercise. These Delete individuals were included on the validated payroll, upon employees who confirmation by the Accounting Officer regarding their status.  \ndid not appear for headcount and were not accounted for and the matter", "metadata": {"headings": [{"headings_0": {"content": "process of", "page": 13, "level": 9}}, {"headings_1": {"content": "the", "page": 13, "level": 1}}], "page": 13, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "should", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 14, "level": 9}}, {"headings_1": {"content": "process of", "page": 13, "level": 9}}], "page": 14, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "immediately be made by the district to enable them access the", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 14, "level": 9}}, {"headings_1": {"content": "process of", "page": 13, "level": 9}}], "page": 14, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "payroll.", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 14, "level": 2}}, {"headings_1": {"content": "should", "page": 14, "level": 9}}], "page": 14, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "2.3 Inconsistencies in Employee Details  \nA total of 850 employees on the payroll had inconsistencies in The", "metadata": {"headings": [{"headings_0": {"content": "payroll.", "page": 14, "level": 2}}, {"headings_1": {"content": "should", "page": 14, "level": 9}}], "page": 14, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 2}}], "page": 14, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "their dates of birth, captured in the payroll and data captured Officer \nshould by NIRA on the National IDs. The information is critical in the engage the affected identification of an individual. \nstaff and ensure that employee records Inconsistent information undermines the integrity of the are duly updated District\u2019s records and may complicate the employee service and brought to the history and retirement procedures. Where the errors in dates of attention of the birth increase the length of service, it may lead to the irregular Ministry of Public extension of employee service. \nService within a specified timeline for The Accounting Officer attributed it to system challenges, appropriate action. different date formats during data capture, registration of  \ndifferent dates of birth with NIRA and errors during data  \ncapture. Management also explained that the affected  \nemployees had been asked to submit the relevant  \ndocumentation for proper reconciliation with MOPS.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 14, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 2}}, [{"headings_0": {"content": "Accounting", "page": 14, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 14, "level": 1}}, {"headings_1": {"content": "payroll.", "page": 14, "level": 2}}]], "page": 14, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "d)", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 14, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 1}}], "page": 14, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Findings from Other Special Audit Procedures  \nI undertook other special audit procedures to review the For the case of accuracy of the payroll including planning, budgeting and salary scales and payments for the period of four years (2019/2020-2022/2023). notches, I advised the Accounting I noted that; \nOfficer to reconcile a) 525 employee records were captured on wrong payrolls on a scale/notches leading to an over computation of monthly basis to UGX.96,717,569 and under computation of ensure that salaries", "metadata": {"headings": [{"headings_0": {"content": "d)", "page": 14, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 1}}, [{"headings_0": {"content": "d)", "page": 14, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 14, "level": 1}}]], "page": 14, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.315,778,731.", "metadata": {"headings": [{"headings_0": {"content": "UGX.315,778,731.", "page": 14, "level": 1}}, {"headings_1": {"content": "d)", "page": 14, "level": 2}}], "page": 14, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "are paid accurately as per the salary b) A total of 19 employees were not paid salary amounting to scales and budget UGX.129,734,110 in the period under review leading to for annual salary arrears increments where necessary. \nIn c) Over-remittance of UGX.33,419,519 and under-remittance addition, the HCM of UGX.11,585,547 of statutory deductions were made by system should be the entity during the period. \nreviewed to automate", "metadata": {"headings": [{"headings_0": {"content": "UGX.315,778,731.", "page": 14, "level": 1}}, {"headings_1": {"content": "d)", "page": 14, "level": 2}}, [{"headings_0": {"content": "UGX.315,778,731.", "page": 14, "level": 1}}, {"headings_1": {"content": "d)", "page": 14, "level": 2}}], [{"headings_0": {"content": "UGX.315,778,731.", "page": 14, "level": 1}}, {"headings_1": {"content": "d)", "page": 14, "level": 2}}]], "page": 14, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 14, "level": 1}}, {"headings_1": {"content": "UGX.315,778,731.", "page": 14, "level": 1}}], "page": 14, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "d) Under-remittance of UGX.86,464,815 of non-statutory increments since \nOctober 2022, changes to the files download process should be budgeted were made and that the Ministry of Public Service had for and paid.  \nstarted uploading the payment files directly without  \ngoing through the Core FTP. I await the outcome of the  \nMinistry's actions. \nFor the case of over and under-remittances of non- statutory deductions, the Accounting Officer should put in place controls to ensure that non-statutory deductions are always accurately computed and promptly paid as per the payroll register. \nDelayed deletion of employees from the payrol I  \nI noted that UGX.119,369,770 was paid to 14 staff who had The", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 14, "level": 1}}, {"headings_1": {"content": "UGX.315,778,731.", "page": 14, "level": 1}}, [{"headings_0": {"content": "the", "page": 14, "level": 1}}, {"headings_1": {"content": "UGX.315,778,731.", "page": 14, "level": 1}}], [{"headings_0": {"content": "the", "page": 14, "level": 1}}, {"headings_1": {"content": "UGX.315,778,731.", "page": 14, "level": 1}}], [{"headings_0": {"content": "the", "page": 14, "level": 1}}, {"headings_1": {"content": "UGX.315,778,731.", "page": 14, "level": 1}}]], "page": 14, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 1}}, {"headings_1": {"content": "the", "page": 14, "level": 1}}], "page": 15, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "either been retired, transferred, absconded or died. These Officer  \nshould resulted into financial loss to government.  \ninitiate a process of The Accounting Officer did not provide the exact dates of  \ndeleting these death/retirement/transfer of services for the employees  \nnames on the involved.  \npayroll. For staff on transfer of service, the Accounting Officer  \nshould initiate a process of transfer of salary payment to their new duty stations.", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 15, "level": 1}}, {"headings_1": {"content": "the", "page": 14, "level": 1}}], "page": 15, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "In", "metadata": {"headings": [{"headings_0": {"content": "In", "page": 15, "level": 2}}, {"headings_1": {"content": "Accounting", "page": 15, "level": 1}}], "page": 15, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "=|", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 15, "level": 3}}, {"headings_1": {"content": "In", "page": 15, "level": 2}}], "page": 15, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Review of the DLG Staff Establishment  \nReview of the establishment revealed;  \nFor the vacant Out of 772 approved positions, a total of 621 positions positions,", "metadata": {"headings": [{"headings_0": {"content": "=|", "page": 15, "level": 3}}, {"headings_1": {"content": "In", "page": 15, "level": 2}}], "page": 15, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 15, "level": 3}}, {"headings_1": {"content": "=|", "page": 15, "level": 3}}], "page": 15, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "were filled leaving a gap of 150 vacant positions.  \nAccounting Officer should I advised the The entity did not have an approved and costed staff Accounting Officer to establishment for primary education.  \nfollow up their submissions with the Relatedly, 08 staff on the payroll were not on the staff MoPS to enable it fill list.  \nthe critical positions The Accounting Officer explained that:  \nin the District.  \nFor the vacant positions, the Accounting Officer  \nattributed it to the fact that clearance for recruitment is For the Lack of done basing on savings from the wage provision for a approved  \nstaff particular financial year and on replacement basis. The establishment Accounting Officer also responded that the District had structure,", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 15, "level": 3}}, {"headings_1": {"content": "=|", "page": 15, "level": 3}}], "page": 15, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 15, "level": 1}}, {"headings_1": {"content": "the", "page": 15, "level": 3}}], "page": 15, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "always submitted its recruitment plan to the MoPS, Accounting Officer MoFPED and MoLG for each financial year during the should engage the budgeting process upon which it indicates the wage MoES and MoPS to \nensure", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 15, "level": 1}}, {"headings_1": {"content": "the", "page": 15, "level": 3}}, [{"headings_0": {"content": "the", "page": 15, "level": 1}}, {"headings_1": {"content": "the", "page": 15, "level": 3}}]], "page": 15, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 15, "level": 1}}], "page": 16, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "integration of the staff list into the \nIPPS/HCM to allow for easier interface. \nOther Matter \nIn addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0 Implementation of Key Government Grants/Programmes (FOCUS AREAS) In an effort to assess service delivery, I selected audit focus areas which constituted significant budget funding of the District and below are my key findings and", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 15, "level": 1}}, [{"headings_0": {"content": "the", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 15, "level": 1}}], [{"headings_0": {"content": "the", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 15, "level": 1}}], [{"headings_0": {"content": "the", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 15, "level": 1}}], [{"headings_0": {"content": "the", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 15, "level": 1}}]], "page": 16, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "recommendations;", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 16, "level": 1}}], "page": 16, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "3.1 \nDistrict Rural Water Supply and Sanitation Conditional Grant (DWSSCG \nThe District Rural Water Supply and Sanitation Conditional Grant is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access to safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding the operation and maintenance of piped water systems in small towns within a district. \nIganga District budgeted and received UGX.697,188,812 (100%) for the financial year 2022/23. Out of the UGX.697,188,812 received, the District spent UGX.697,188,812 (100%) leading to un-utilized funds of UGX. 0. \nBelow is a breakdown of the planned and actual activities that were implemented using the grant. \nSN Category Activity \n\\| Planned \\| Actual", "metadata": {"headings": [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 16, "level": 1}}, [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 16, "level": 1}}], [{"headings_0": {"content": "recommendations;", "page": 16, "level": 1}}, {"headings_1": {"content": "the", "page": 16, "level": 1}}]], "page": 16, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 16, "level": 4}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 16, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Rural Water and Drilling of Boreholes  \n11 11 Sanitation Sub-Grant Rehabilitation of Boreholes", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 16, "level": 4}}, {"headings_1": {"content": "recommendations;", "page": 16, "level": 1}}], "page": 16, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(traditional component)", "metadata": {"headings": [{"headings_0": {"content": "(traditional component)", "page": 16, "level": 3}}, {"headings_1": {"content": "quantity quantity", "page": 16, "level": 4}}], "page": 16, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Construction of Piped Water Scheme Borehole pumped Nawandala phase 2 \nPiped Water Sub-Grant Construction of a 4 \u2014 Stance lined Pit (UgIFT component) latrine Nakalama Sub county.", "metadata": {"headings": [{"headings_0": {"content": "(traditional component)", "page": 16, "level": 3}}, {"headings_1": {"content": "quantity quantity", "page": 16, "level": 4}}, [{"headings_0": {"content": "(traditional component)", "page": 16, "level": 3}}, {"headings_1": {"content": "quantity quantity", "page": 16, "level": 4}}]], "page": 16, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Out of the total program receipts of UGX.697,188,812, UGX.697,188,812 was spent by the entity resulting in no un-utilized balance.  \nThe district budget and departmental work plans revealed no variances between the budgeted amount and the required percentage allocation for Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component), and piped water sub-grant (PWSG) (UgIFT component).  \nAll the four budgeted projects were provided for in the approved five-year development plan.  \nAll the five water projects were eligible.  \nAll the planned projects were appraised.  \nOnly 1 out 4 (25%) of the ongoing UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community.  \nAll the 4 out of 4 (100%) of the projects had their designs approved by the Ministry of Water and Environment.  \nAll water expenditures were made on appropriate codes.  \nAll water projects were completed within the stipulated timelines.  \nAll the 20 water facilities were constructed on land where there was proof of", "metadata": {"headings": [{"headings_0": {"content": "(traditional component)", "page": 16, "level": 3}}, {"headings_1": {"content": "quantity quantity", "page": 16, "level": 4}}], "page": 17, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ownership.", "metadata": {"headings": [{"headings_0": {"content": "ownership.", "page": 17, "level": 2}}, {"headings_1": {"content": "(traditional component)", "page": 16, "level": 3}}], "page": 17, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "All the 7 water facilities were functioning.  \nT noted that 11 out of 11 newly constructed boreholes, and a sample of 7 out of 712 existing boreholes had yields that were above the required standard. There was use of stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes.  \nAll the water user committees are functional and take responsibility for the water sources.", "metadata": {"headings": [{"headings_0": {"content": "ownership.", "page": 17, "level": 2}}, {"headings_1": {"content": "(traditional component)", "page": 16, "level": 3}}], "page": 17, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Out of the planned twenty (20) activities, all the 20 were fully implemented. The District allocated 65% to new capital development equivalent to the minimum of 65% leading to equal allocation.  \nRehabilitation of water facilities was equally allocated while investment servicing costs was equally allocated under the Rural Water and Sanitation Sub- Grant (RWSSG) (traditional component).  \nThe District allocated 85% to new capital development equivalent to the minimum of 85% leading to equal allocation.  \nOut of the funds received of UGX.444,090,093 (64%) for the Rural Water and Sanitation Sub-Grant (traditional component), UGX.444,090,093 (100%) was spent leaving UGX.0 (0%) un-utilized while, out of funds received of UGX.253,098,719 (36%) for the Piped Water Sub-Grant (UgIFT component), UGX.253,098,719 (100%) was spent leaving UGX.0 (0%) un-utilized.  \nI carried out physical inspections on the 28\" November 2023 on two (02) newly constructed water facilities to assess indicators of service delivery. I observed that all the two (02) water facilities were functional. \n3.1.2 Areas of Improvement  \nI noted the following areas were the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "ownership.", "page": 17, "level": 2}}, {"headings_1": {"content": "(traditional component)", "page": 16, "level": 3}}, [{"headings_0": {"content": "ownership.", "page": 17, "level": 2}}, {"headings_1": {"content": "(traditional component)", "page": 16, "level": 3}}]], "page": 17, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "a) Planning", "metadata": {"headings": [{"headings_0": {"content": "a) Planning", "page": 18, "level": 2}}, {"headings_1": {"content": "ownership.", "page": 17, "level": 2}}], "page": 18, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The District Rural Water Supply and Sanitation Conditional Grant Budget and Implementation Guidelines for Local Government, 2022 provides that:  \ne The proposed investments are derived from the approved LG Development Plan.  \nprescribes the thresholds for allocation of rural water and sanitation sub-grant e  \n(traditional component), and piped water sub-grant (UgIFT component),  \noe Provides an indicative list of capital investments and other development activities to be funded.  \noe stipulates that LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded. \nI reviewed the planning of Iganga DLG and noted the following; \nAn analysis of the water budget allocations for the Sub counties revealed that the oe  \nDistrict did not allocate funds based on the water need ranking. A summary is shown in the table below and detailed in Appendix 7. \nCategory Sub Budget Ranking Rank County/Town Amount based on interpretation Council Name need  \nSub County Kidaago 117,791,084 Most needy by with most rank", "metadata": {"headings": [{"headings_0": {"content": "a) Planning", "page": 18, "level": 2}}, {"headings_1": {"content": "ownership.", "page": 17, "level": 2}}, [{"headings_0": {"content": "a) Planning", "page": 18, "level": 2}}, {"headings_1": {"content": "ownership.", "page": 17, "level": 2}}], [{"headings_0": {"content": "a) Planning", "page": 18, "level": 2}}, {"headings_1": {"content": "ownership.", "page": 17, "level": 2}}], [{"headings_0": {"content": "a) Planning", "page": 18, "level": 2}}, {"headings_1": {"content": "ownership.", "page": 17, "level": 2}}]], "page": 18, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "allocation", "metadata": {"headings": [{"headings_0": {"content": "allocation", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 2}}], "page": 18, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Sub County Nambale 29,447,771  \nFairly needy by with least rank", "metadata": {"headings": [{"headings_0": {"content": "allocation", "page": 18, "level": 3}}, {"headings_1": {"content": "a) Planning", "page": 18, "level": 2}}], "page": 18, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "allocation", "metadata": {"headings": [{"headings_0": {"content": "allocation", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}], "page": 18, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "3 Sub County Bulamagi 0  \nLeast needy by with no rank", "metadata": {"headings": [{"headings_0": {"content": "allocation", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}], "page": 18, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "allocation", "metadata": {"headings": [{"headings_0": {"content": "allocation", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}], "page": 18, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Failure to budget according to the prescribed allocation thresholds leads to wasteful expenditure on non-priority activities which hinders achievement of intended grant", "metadata": {"headings": [{"headings_0": {"content": "allocation", "page": 18, "level": 3}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}], "page": 18, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "objectives.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 18, "level": 2}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}], "page": 18, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the district prioritized the needy sub counties in the current work plan (2023/24) and will continue doing so in the future. \nThe Accounting Officer should take into consideration the needy sub counties when funds for water facilities so as to increase water  \nto the \nNone of the 4 projects had their procurement adverts published by 30\" June, e \n2022. \nOnly 2 of the 4 projects had their procurement contracts awarded by 31%t October, e", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 18, "level": 2}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}, [{"headings_0": {"content": "objectives.", "page": 18, "level": 2}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 18, "level": 2}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 18, "level": 2}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}], [{"headings_0": {"content": "objectives.", "page": 18, "level": 2}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}]], "page": 18, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2022. Appendix 8 refers.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 18, "level": 2}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}], "page": 19, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": " \nDelayed procurement causes delayed implementation hence hampering service", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 18, "level": 2}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}, [{"headings_0": {"content": "objectives.", "page": 18, "level": 2}}, {"headings_1": {"content": "allocation", "page": 18, "level": 3}}]], "page": 19, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "delivery.", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 2}}], "page": 19, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that;  \nThe delay in publishing the adverts by 30/June/2022 for the 4 projects was due e \nto inadequate funds.  \ne The delays in contract award after the specified date of 31/10/2022 for the 2 projects of Piped water scheme (Nawandala) and Construction of 4-stance Lined Pit latrine was due to delay in quarterly release of funds as contracts are signed only when money is released. \nThe Accounting Officer should liaise with MOFPED to ensure that funds are availed in time to enable timely publishing of the adverts and enable contract award to take place on time. \nc) 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; \ne Training of water user committees as one of the eligible activities to be", "metadata": {"headings": [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 2}}, [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 2}}], [{"headings_0": {"content": "delivery.", "page": 19, "level": 2}}, {"headings_1": {"content": "objectives.", "page": 18, "level": 2}}]], "page": 19, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 19, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], "page": 19, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "All piped water supply systems being constructed in the DLG must have approved e \nengineering designs from the Ministry of Water and Environment. All DLGs should have water quality testing kits.  \noe \nDLGs should test at least 20% of the already existing water sources across the e \nLGs and 100% of all the new sources to ensure that the water being supplied is fit for human consumption.  \ne All boreholes fitted with hand pumps should have a minimum yield of 500litres/hour.  \nAll LGs should discontinue the use of GI pipes and concentrate on using stainless e \nsteel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes. IT reviewed the implementation of the Grant activities and noted the following; \ne A review of the annual water  \nrevealed that 10  \nout of \nCategory Number Percent Number Percent Percentage Percentage N \nof water age tested age untested of tested sources required actually water to be tested (a-b) sources tested (b) suitable for", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 19, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}, [{"headings_0": {"content": "implemented.", "page": 19, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 19, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 19, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 19, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 19, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 19, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}], [{"headings_0": {"content": "implemented.", "page": 19, "level": 2}}, {"headings_1": {"content": "delivery.", "page": 19, "level": 2}}]], "page": 19, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(a) human", "metadata": {"headings": [{"headings_0": {"content": "(a) human", "page": 20, "level": 3}}, {"headings_1": {"content": "implemented.", "page": 19, "level": 2}}], "page": 20, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "consumption.", "metadata": {"headings": [{"headings_0": {"content": "consumption.", "page": 20, "level": 4}}, {"headings_1": {"content": "(a) human", "page": 20, "level": 3}}], "page": 20, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "1 Existing 5% 100%", "metadata": {"headings": [{"headings_0": {"content": "consumption.", "page": 20, "level": 4}}, {"headings_1": {"content": "(a) human", "page": 20, "level": 3}}], "page": 20, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 20, "level": 4}}, {"headings_1": {"content": "consumption.", "page": 20, "level": 4}}], "page": 20, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "2 New 100% 100%", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 20, "level": 4}}, {"headings_1": {"content": "consumption.", "page": 20, "level": 4}}], "page": 20, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "projects", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 20, "level": 3}}, {"headings_1": {"content": "projects", "page": 20, "level": 4}}], "page": 20, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Failure to fully comply with the testing requirements derails the overall objective of ensuring access to safe and clean water for all. The water sources found to be unsuitable for human consumption pose a direct health risk to the local population. \nThe Accounting Officer attributed the shortcoming to late receipt of the guidance requiring 20% water source testing and limited funding to meet the", "metadata": {"headings": [{"headings_0": {"content": "projects", "page": 20, "level": 3}}, {"headings_1": {"content": "projects", "page": 20, "level": 4}}, [{"headings_0": {"content": "projects", "page": 20, "level": 3}}, {"headings_1": {"content": "projects", "page": 20, "level": 4}}]], "page": 20, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "requirement.", "metadata": {"headings": [{"headings_0": {"content": "requirement.", "page": 20, "level": 1}}, {"headings_1": {"content": "projects", "page": 20, "level": 3}}], "page": 20, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure that water quality testing requirements are met so that people can have access to safe and clean water for all. \n3.2 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.624,317,725 for the construction of; three-(2) classroom blocks, four-(5) stance pit latrines in various primary schools. \nI designed audit procedures to assess whether the implementation of the planned activities was in accordance with the Grant Guidelines and noted the following: \n3.2.1 Positive observations  \nI noted the following areas were management had commendable performance; \noe All the 7 Projects/programs worth UGX.624,317,725 had been screened for likely environmental and social impacts.  \nThere were environment and social management plans for all 6 Projects/programs. oe \noe The prescribed mitigation measures for all the seven screened projects were", "metadata": {"headings": [{"headings_0": {"content": "requirement.", "page": 20, "level": 1}}, {"headings_1": {"content": "projects", "page": 20, "level": 3}}, [{"headings_0": {"content": "requirement.", "page": 20, "level": 1}}, {"headings_1": {"content": "projects", "page": 20, "level": 3}}], [{"headings_0": {"content": "requirement.", "page": 20, "level": 1}}, {"headings_1": {"content": "projects", "page": 20, "level": 3}}], [{"headings_0": {"content": "requirement.", "page": 20, "level": 1}}, {"headings_1": {"content": "projects", "page": 20, "level": 3}}], [{"headings_0": {"content": "requirement.", "page": 20, "level": 1}}, {"headings_1": {"content": "projects", "page": 20, "level": 3}}], [{"headings_0": {"content": "requirement.", "page": 20, "level": 1}}, {"headings_1": {"content": "projects", "page": 20, "level": 3}}], [{"headings_0": {"content": "requirement.", "page": 20, "level": 1}}, {"headings_1": {"content": "projects", "page": 20, "level": 3}}]], "page": 20, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "implemented.", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 2}}, {"headings_1": {"content": "requirement.", "page": 20, "level": 1}}], "page": 20, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "e The District work plans, budgets, progress reports and procurement records revealed that the entity spent funds on only eligible expenditure in accordance to the guidelines.  \noe All funding was spent on eligible program planned activities.  \noe All Project Management Committees and Procurement Committees of the 6 Projects/programs sought guidance from the district specialists.  \noe All the Projects/programs which could result in environment and social risks/impacts had contracts worth UGX.624,317,725 were signed with Particular condition of contract clause.  \nContract managers were appointed from user groups or sector specialists for all  \ne  \nthe projects or programmes  \n0 All the projects were sufficiently supervised by their respective user committees. All the monthly project progress and financial reports were submitted by PMCs.  \n8  \n8 All the sampled Projects were reviewed by the internal auditor.  \noo All 7 Projects/programs worth UGX.359,149,420 were monitored by the LG  \nAll the Seven (7) Projects/programs worth UGX.359,149,420 were monitored 12 times during the Project/program cycle. \n3.2.2 Areas of Improvement  \nI noted the following areas where the District needs improvement;", "metadata": {"headings": [{"headings_0": {"content": "implemented.", "page": 20, "level": 2}}, {"headings_1": {"content": "requirement.", "page": 20, "level": 1}}, [{"headings_0": {"content": "implemented.", "page": 20, "level": 2}}, {"headings_1": {"content": "requirement.", "page": 20, "level": 1}}]], "page": 21, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3.2.2.1", "metadata": {"headings": [{"headings_0": {"content": "3.2.2.1", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 2}}], "page": 21, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Review of Budgeting and allocation", "metadata": {"headings": [{"headings_0": {"content": "3.2.2.1", "page": 21, "level": 1}}, {"headings_1": {"content": "implemented.", "page": 20, "level": 2}}], "page": 21, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "a)", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "3.2.2.1", "page": 21, "level": 1}}], "page": 21, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "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 as per the guidelines. \nI noted that the District did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant. \nInconsistencies in selection of schools to benefit from the infrastructural development affect the quality of education of pupils/students in the unselected disadvantaged schools. \nThe Accounting Officer explained that the District allocated facilities based on the available data and inspection reports. \nThe Accounting Officer should ensure that an up-to-date asset register is in place and used as a basis of selection of schools for the Education Development Grant. \nSN Category Activity Planned Actual", "metadata": {"headings": [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "3.2.2.1", "page": 21, "level": 1}}, [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "3.2.2.1", "page": 21, "level": 1}}], [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "3.2.2.1", "page": 21, "level": 1}}], [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "3.2.2.1", "page": 21, "level": 1}}], [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "3.2.2.1", "page": 21, "level": 1}}], [{"headings_0": {"content": "a)", "page": 21, "level": 2}}, {"headings_1": {"content": "3.2.2.1", "page": 21, "level": 1}}]], "page": 21, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quantity quantity", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 22, "level": 4}}, {"headings_1": {"content": "a)", "page": 21, "level": 2}}], "page": 22, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "1 Capital Development (micro Installation of irrigation equipment 47  \n0 scale irrigation equipment)  \n2 Complementary services Awareness of political leaders  \nProcurement monitoring and  \nsupervision of irrigation equipment", "metadata": {"headings": [{"headings_0": {"content": "quantity quantity", "page": 22, "level": 4}}, {"headings_1": {"content": "a)", "page": 21, "level": 2}}], "page": 22, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "installation", "metadata": {"headings": [{"headings_0": {"content": "installation", "page": 22, "level": 3}}, {"headings_1": {"content": "quantity quantity", "page": 22, "level": 4}}], "page": 22, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Awareness of farmers Conducting farm visits", "metadata": {"headings": [{"headings_0": {"content": "installation", "page": 22, "level": 3}}, {"headings_1": {"content": "quantity quantity", "page": 22, "level": 4}}], "page": 22, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Demonstrations", "metadata": {"headings": [{"headings_0": {"content": "Demonstrations", "page": 22, "level": 3}}, {"headings_1": {"content": "installation", "page": 22, "level": 3}}], "page": 22, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Conducting s/c farmer training meetings on irrigation project modalities and benefits \nFarmer field schools \nI designed audit procedures to assess whether the utilization of the Micro-scale irrigation programme was done in accordance with the grant guidelines. \nThe following were my observations;", "metadata": {"headings": [{"headings_0": {"content": "Demonstrations", "page": 22, "level": 3}}, {"headings_1": {"content": "installation", "page": 22, "level": 3}}, [{"headings_0": {"content": "Demonstrations", "page": 22, "level": 3}}, {"headings_1": {"content": "installation", "page": 22, "level": 3}}], [{"headings_0": {"content": "Demonstrations", "page": 22, "level": 3}}, {"headings_1": {"content": "installation", "page": 22, "level": 3}}], [{"headings_0": {"content": "Demonstrations", "page": 22, "level": 3}}, {"headings_1": {"content": "installation", "page": 22, "level": 3}}]], "page": 22, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3.3.1 Positive observations", "metadata": {"headings": [{"headings_0": {"content": "3.3.1 Positive observations", "page": 22, "level": 3}}, {"headings_1": {"content": "Demonstrations", "page": 22, "level": 3}}], "page": 22, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "I noted the following areas where management had commendable performance \ne There was proper allocation of funds for capital development and complementary activities based on the program expenditure guidelines.  \ne All program activities were eligible.  \ne Adequate mobilization and training of farmers was done.  \ne A review of the detailed program work plan revealed that the district spent UGX.272,818,023 out of UGX.272,818,023 for complementary activities on mobilization, awareness, farm visits, demonstrations and farm field schools. \n3.3.2 Areas of improvement  \nI noted the following areas where the District needs improvement; \nPlanning and Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "3.3.1 Positive observations", "page": 22, "level": 3}}, {"headings_1": {"content": "Demonstrations", "page": 22, "level": 3}}, [{"headings_0": {"content": "3.3.1 Positive observations", "page": 22, "level": 3}}, {"headings_1": {"content": "Demonstrations", "page": 22, "level": 3}}], [{"headings_0": {"content": "3.3.1 Positive observations", "page": 22, "level": 3}}, {"headings_1": {"content": "Demonstrations", "page": 22, "level": 3}}], [{"headings_0": {"content": "3.3.1 Positive observations", "page": 22, "level": 3}}, {"headings_1": {"content": "Demonstrations", "page": 22, "level": 3}}]], "page": 22, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "a) Planning", "metadata": {"headings": [{"headings_0": {"content": "a) Planning", "page": 22, "level": 2}}, {"headings_1": {"content": "3.3.1 Positive observations", "page": 22, "level": 3}}], "page": 22, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Paragraph 3.1, 3.3.1 and 3.2.2 of the grant, budget and implementation Guidelines- Micro Scale Irrigation 2020 provides that; \nThe Micro Scale Irrigation Grant will fund two types of expenditure categories: (i) e \ncapital development (micro scale irrigation equipment) (75%) and (ii) complementary services (25%).  \nThe district cannot use the micro-scale irrigation capital development grant for e \nI reviewed the planning procedures for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "a) Planning", "page": 22, "level": 2}}, {"headings_1": {"content": "3.3.1 Positive observations", "page": 22, "level": 3}}, [{"headings_0": {"content": "a) Planning", "page": 22, "level": 2}}, {"headings_1": {"content": "3.3.1 Positive observations", "page": 22, "level": 3}}], [{"headings_0": {"content": "a) Planning", "page": 22, "level": 2}}, {"headings_1": {"content": "3.3.1 Positive observations", "page": 22, "level": 3}}], [{"headings_0": {"content": "a) Planning", "page": 22, "level": 2}}, {"headings_1": {"content": "3.3.1 Positive observations", "page": 22, "level": 3}}]], "page": 22, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 23, "level": 2}}, {"headings_1": {"content": "a) Planning", "page": 22, "level": 2}}], "page": 23, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "b) Budget performance  \nI reviewed the budget performance for the micro irrigation grant and observed the", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 23, "level": 2}}, {"headings_1": {"content": "a) Planning", "page": 22, "level": 2}}], "page": 23, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 23, "level": 2}}, {"headings_1": {"content": "following;", "page": 23, "level": 2}}], "page": 23, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "The District budgeted and received UGX.1,091,272,090 (100%) Out of the funds received UGX.281,665,292 was spent on capital developments while UGX.272,786,439 (25%) on complementary activities. \nOut of the total program receipts of UGX.1,091,272,090, UGX.554,451,731 (51%) was utilized by the entity at the time of audit resulting into unspent balance of UGX.536,820,359 (49.2%). Details are in the table below. \nRevised budget Warrants/ Total Variance % Release expenditure absorpti (as per on payment file", "metadata": {"headings": [{"headings_0": {"content": "following;", "page": 23, "level": 2}}, {"headings_1": {"content": "following;", "page": 23, "level": 2}}, [{"headings_0": {"content": "following;", "page": 23, "level": 2}}, {"headings_1": {"content": "following;", "page": 23, "level": 2}}], [{"headings_0": {"content": "following;", "page": 23, "level": 2}}, {"headings_1": {"content": "following;", "page": 23, "level": 2}}]], "page": 23, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 23, "level": 3}}, {"headings_1": {"content": "following;", "page": 23, "level": 2}}], "page": 23, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "0 QuarterOne [\\| BEE HE ee \\| QuarterTwo [363,757,363 289,291,532 74,465,831 20.5% Quarter \\| 363,757,363 [151,943,007 211,814,356 58.2%", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 23, "level": 3}}, {"headings_1": {"content": "following;", "page": 23, "level": 2}}], "page": 23, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "metadata": {"headings": [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], "page": 23, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "As a result, the under absorption of released funds delays implementation of planned activities and may result into costly future extensions. The Accounting Officer attributed the under absorption to the delayed procurement process hence delayed co-funding at the closure of the financial year. The Accounting Officer should ensure that money is appropriately spent for the intended purpose. In addition, the Accounting Officer should liaise with MAAIF to revise the procurement processes to ensure flexible selection of contractors. c) Implementation of the Micro irrigation program Paragraph 4.1.1, 4.1.3(c), 4.2(9), (14) & (18) of the grant, budget and implementation guidelines- Micro Scale Irrigation 2020 provides that; Farmer awareness raising will be based on a communication strategy and user- friendly communication materials to be developed and issued by MAAIF. I reviewed the implementation of the micro irrigation program and noted that according to the detailed program work plan, the district planned for forty- seven (47) farmers. However, none of the farmers co-funded and therefore there were no deliveries of the equipment. As a result of the shortcomings, the purpose for which the funds were disbursed is defeated leading to poor implementation of the program during the financial year under review. The Accounting Officer explained that shortcoming was caused by the delayed initiation of the procurement process which commenced towards the end of financial year therefore delaying the collection of the farmers co-payment. The Accounting Officer should liaise with MAAIF to release the list of pre-qualified suppliers in time to enable early farmers co-funding. Other Information The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the Other Information and, in doing so, consider whether the Other Information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required", "metadata": {"headings": [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}, [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}]], "page": 23, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "e Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit e procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District\u2019s internal control. \u00b0e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. Conclude on the appropriateness of management\u2019s use of the going concern basis of e accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the District to fail to deliver its mandate. Evaluate the overall presentation, structure and content of the financial statements, e including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. 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", "metadata": {"headings": [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}, [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}], [{"headings_0": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, {"headings_1": {"content": "ee", "page": 23, "level": 3}}]], "page": 25, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "disclosure", "metadata": {"headings": [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}], "page": 25, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "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. \nReport on the Audit of Compliance with Legislation  \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows; \n4.0 Implementation of the Parish Development Model  \nThe Parish Development Model (PDM) is a strategy for service delivery by the Government of Uganda to improve the incomes and welfare of all Ugandans at the household level by transforming 39% of households from a subsistence economy to a money economy as approved by Parliament; whose outcomes will be measurable in the FY 2024/2025 at the closure of the NDP III. \nIn the FY 2022/2023, Parliament appropriated UGX.1.061 trillion for the PDM Programme, of which UGX.1.059 trillion was for the PDM revolving fund while, UGX.1.6 Bn was for Financial Sector Deepening (FSD)- Support PDM implementation at Ministry of Finance. This amount was to cater for 10,594 parishes in Uganda as per the national gazette of July 2020. \nThe primary pillar being the Agriculture Value Chain Development (Production, Storage, Processing, and Marketing). The other six pillars which support the primary pillar include; Infrastructure and Economic Services, Financial Inclusion (FI), Social Services, Community Mobilization and Mind-set Change, Parish Development Management Information System (PDMIS) and Governance and Administration. \nMy previous year report on government's preparedness to implement the PDM revealed a number of shortcomings. In addition, media reports continued to highlight emerging issues around the PDM, and delayed access to funds by the intended beneficiaries. \nIt is against this background that I identified the Management of the PDM as a thematic audit area in the FY 2022/2023 with an overall objective of assessing the management of the PDM, and identify program implementation bottlenecks and provide recommendations to Government. \nI designed audit procedures to assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines with a specific focus on the financial inclusion pillar. Below are my findings; \n4.1 \nFunding of PDM Activities in the District  \nMoFPED released a sum of UGX.4,200,000,000 to finance 42 PDM SACCOs in Iganga DLG in the financial with each SACCO  \nto", "metadata": {"headings": [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}], [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}], [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}], [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}], [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}], [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}], [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}], [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}], [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}]], "page": 26, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "UGX.4,200,000,000 was transferred to 42 SACCOs with evidence of submission of attestation form to the Secretariat.  \nAll the 42 SACCOs were registered under the Cooperative Societies Act to ensure the legality of the organisation.  \nThe training of trainers (Core Implementation team) was carried out on 28\" February 2023  \nThe training of trainers was not attended by un-prescribed cadres.  \nTraining of local experts was carried out between 02/03/2023 to 30/03/2023  \nThe training was only attended by the Parish Chief, CDOs, Commercial Officers, and Extension officers who were the prescribed cadres.  \nIn all the 42 Parishes, training of households and enterprise group leaders was carried out.  \nIn all the 10 sampled PDM SACCOs, a leadership vetting committee was elected and inaugurated  \nIn all the 10 sampled PDM SACCOs, the vetting criterion following the PDM SACCO byelaws was approved.  \nAll the 10 PDM SACCOs operated with a fully constituted Board. I further noted that 10 PDM SACCOs with fully constituted Boards held regular Board meetings All the 10 sampled PDM SACCOs included the bank account opening resolution in the minutes.  \nBy the time of the first general meeting, all 10 PDM SACCOs had already received funds.  \nAll 10 sampled PDM SACCOs bank accounts were opened in banks in line with board resolutions.  \nIn all the 10 PDM SACCOs, the SACCO bank account number provided was captured in the signed PRF Financing Agreement as guided by Budget execution circular for FY 2022/2023, June 2022.  \nAll the 10 PDM SACCOs included resolutions for the bank account signatories in the minutes.  \nIn all 10 PDM SACCOs, the signatories to the bank account are the ones approved in the board resolutions.  \nAll the 140 Enterprise groups in 10 PDM SACCOs were registered by the Community Development Officers at the Sub County as Community Based Organizations (CBOs).  \nAll the sampled 10 parishes carried out wealth ranking during identification of subsistence households.  \nAll funds meant for PDM coordination activities were used for the appropriate activities.  \nAll the 10 PDM SACCOs could account for PRF of UGX.1,000,000,000 and no diversions took place.  \nAll 8 beneficiaries in 4 Parishes who accessed loans before 5t\" June 2023 were selected the PDMIS \nThere was continuous data collection at household and community levels 0 \nThe PDC was fully constituted as per the guideline 8", "metadata": {"headings": [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}, [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}], [{"headings_0": {"content": "disclosure", "page": 25, "level": 3}}, {"headings_1": {"content": "QuarterFour [| 363,757,363 [113,217,192 [250,540,171 68.9%", "page": 23, "level": 3}}]], "page": 27, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "oo", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}], "page": 28, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "10 SACCOs had functional supervisory sub Committees.  \nUGX.4,200,000,000 was transferred to the 42 SACCOs with evidence of submission of attestation form to the Secretariat  \noe All the 10 sampled parishes carried out wealth ranking during identification of subsistence households.  \nAll 8 beneficiaries in 4 Parishes who accessed loans before 5 June 2023 were e \nselected through the PDMIS. \n4.3 Areas of Improvement  \nI noted the following areas were the District needs improvement; \n4.3.1 Planning and Budget Performance  \nI reviewed the Iganga District approved work plan and budget for PDM activities and noted the following. \na) Alignment of the District Budgets to the PDM  \nParagraph 1.7 of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion (Version: October 2022) requires all LGs through their respective Core Implementation Teams, to align their plans, interventions and budgets to the implementation of the PDM. In addition, Paragraph 3.4 of the Implementation Guidelines for PDM, 2021 requires PDCs to identify and prioritise social services needed at parish level and share them for approval and consolidation at the Sub County and district levels. \nA review of Iganga District\u2019s budget and work plans revealed that no priorities were received from Sub Counties for incorporation into the budget/work plan. \nFailure to incorporate priorities from the sub counties may hinder the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. \nThe Accounting Officer explained that the guidance on budgeting in accordance with PDM came out in October 2022 when the budget had already been drawn. \nThe Accounting Officer should ensure that priorities from Sub Counties/Town Councils are identified and incorporated in the DLG budget and work plans to enable alignment of PDM activities for proper implementation. \nb) Delayed Release of Funds to PDM SACCOs  \nParagraph 10(v) of the Budget execution circular for FY 2022/2023, June 2022 \nConsequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. \nThe Accounting Officer explained that the mandate to release funds lies with the", "metadata": {"headings": [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}, [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}], [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}], [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}], [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}], [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}], [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}], [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}], [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}], [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}], [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}], [{"headings_0": {"content": "oo", "page": 28, "level": 4}}, {"headings_1": {"content": "disclosure", "page": 25, "level": 3}}]], "page": 28, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}], "page": 29, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "I informed the Accounting Officer that the matter will be brought to the attention of MoFPED. \nc) Ddisbursement of Parish Revolving Fund  \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 42 PDM SACCOs had disbursed UGX.4,177,000,000 (99%) out of the PRF received of UGX.4,200,000,000 leaving UGX.23,000,000 (1%) undisbursed. The undisbursed funds related only to Nambaale PDM SACCO. \nThe low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. Furthermore, there is a likely loss of funds due to the un-accounted for funds. \nThe Accounting Officer attributed this to un-honoured funds disbursements due to inconsistent account details. \nThe Accounting Officer should ensure that adequate is provided to beneficiaries during account opening to avoid errors in account details.", "metadata": {"headings": [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}, [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}]], "page": 29, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4.4  \nReview of the PDM Governance Structures  \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\u00a2 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.  \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative e \ninternal control systems.  \noe 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.  \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that e \nPDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}, [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, {"headings_1": {"content": "oo", "page": 28, "level": 4}}]], "page": 29, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Structure", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 3}}, {"headings_1": {"content": "MoFPED.", "page": 29, "level": 1}}], "page": 30, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 3}}, {"headings_1": {"content": "MoFPED.", "page": 29, "level": 1}}], "page": 30, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Parish  \nI reviewed the operations of the PDC The Accounting Officer Development in the 10 sampled PDM SACCOS, and should ensure that Committees noted the following;  \nquarterly PDC meetings", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 3}}, {"headings_1": {"content": "MoFPED.", "page": 29, "level": 1}}], "page": 30, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "(PDC)", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 3}}], "page": 30, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "e Out of 10 PDCs, none had held all are held as per the the 4 quarterly meetings.  \nguidelines. In addition, the e Parish priorities and action plans for PDC should be sensitized the FY 2022/2023 were not about the need to prepare prepared by all the 10 PDCs.  \naction plans.  \ne The PDCs prepared only 3 out of 4  \nquarterly performance reports.  \ne10 PDCs received funding of  \nUGX.10,500,000 for the PDC  \nactivities. Details in Appendix 11. \nAccounting Officer explained that;  \ne Only 3 quarterly meetings were held because the first quarter funds were meant for preliminary PDM activities. \ne The lack of action plans and parish priorities was due to improper information flow from the PDM secretariat. \n", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 3}}]], "page": 30, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. General Meetings e 10 SACCOs held their first general The Accounting Officer by PDM SACCOs  \nmeeting more than 1 month after should liaise with the their registration.  \nMoFPED so that there is", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 3}}], "page": 30, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the committees are largely not functional because of lack of motivation through facilitation to do their work so people are not motivated to join them. \n4.4.1 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", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 3}}]], "page": 31, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 3}}], "page": 31, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its 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 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.  \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature I of Observations", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 3}}, [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 3}}], [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, {"headings_1": {"content": "Structure", "page": 30, "level": 3}}]], "page": 31, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}, {"headings_1": {"content": "(PDC)", "page": 30, "level": 2}}], "page": 31, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "registration", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], "page": 31, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], "page": 31, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 42 SACCOs were not licensed to take on The Accounting SACCOs Under the the business", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}], "page": 31, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "undergoing a probational period awaiting guidance from the PDM secretariat. \nUpdate of SACCO eAll 10 sampled SACCOs did not have an The", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}, [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 1}}]], "page": 32, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Accounting", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 32, "level": 2}}, {"headings_1": {"content": "registration", "page": 31, "level": 2}}], "page": 32, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Enterprise and updated PDM member registers Officer should", "metadata": {"headings": [{"headings_0": {"content": "Accounting", "page": 32, "level": 2}}, {"headings_1": {"content": "registration", "page": 31, "level": 2}}], "page": 32, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Household", "metadata": {"headings": [{"headings_0": {"content": "Household", "page": 32, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 32, "level": 2}}], "page": 32, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "contrary to the guidelines. Details in ensure that all Registers Appendix 15. enterprise and Household groups The Accounting Officer explained that by are registered.  \nthe time of audit, the district had just  \nconcluded the PRF disbursements to the  \nbeneficiaries under different group,  \ntherefore up-dating household registers  \nand enterprise groups would be  \nimplemented in January 2024. \n4.4.2 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users iF handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial Inclusion, -  \nOctober 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5% June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "Household", "page": 32, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 32, "level": 2}}, [{"headings_0": {"content": "Household", "page": 32, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 32, "level": 2}}]], "page": 32, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons.  \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.  \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM", "metadata": {"headings": [{"headings_0": {"content": "Household", "page": 32, "level": 1}}, {"headings_1": {"content": "Accounting", "page": 32, "level": 2}}], "page": 32, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "SACCO.", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}, {"headings_1": {"content": "Household", "page": 32, "level": 1}}], "page": 32, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "All beneficiaries should be members of a registered subsistence household on the \nActivity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}, {"headings_1": {"content": "Household", "page": 32, "level": 1}}, [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}, {"headings_1": {"content": "Household", "page": 32, "level": 1}}]], "page": 32, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Selection and \\|e 10 parishes selected flagship The Accounting Officer Implementation of projects that were inconsistent should ensure that Prioritized/Flagship with the LG selected priority flagship projects for", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}, {"headings_1": {"content": "Household", "page": 32, "level": 1}}], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Projects", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 33, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 32, "level": 1}}], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "commodities. Details in Appendix Iganga DLG are", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 33, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 32, "level": 1}}], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "16. implemented as", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 33, "level": 1}}, {"headings_1": {"content": "SACCO.", "page": 32, "level": 1}}], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "directed", "metadata": {"headings": [{"headings_0": {"content": "directed", "page": 33, "level": 9}}, {"headings_1": {"content": "Projects", "page": 33, "level": 1}}], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Failure to select and implement prioritized projects may undermine achievement of the pillar objectives. \nThe Accounting Officer explained that the user hand book for PDM (October", "metadata": {"headings": [{"headings_0": {"content": "directed", "page": 33, "level": 9}}, {"headings_1": {"content": "Projects", "page": 33, "level": 1}}, [{"headings_0": {"content": "directed", "page": 33, "level": 9}}, {"headings_1": {"content": "Projects", "page": 33, "level": 1}}]], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2022. in paragraph 3.8 (a) under qualifying PDM enterprises in rural areas states that Government", "metadata": {"headings": [{"headings_0": {"content": "directed", "page": 33, "level": 9}}, {"headings_1": {"content": "Projects", "page": 33, "level": 1}}], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "recommends the following production lines for those with less than four acres; Poultry, fishing farming, piggery, food crops, Zero grazing, dairy cattle, fruits and coffee. The enterprises Iganga selected fall in the above categories. \nInsurance Policy for \\| e All the 8 sampled PRF beneficiaries The Accounting Officer Farming Enterprises who carried out farming enterprises should incorporate or in 10 PDM SACCOs did not obtain enhance", "metadata": {"headings": [{"headings_0": {"content": "directed", "page": 33, "level": 9}}, {"headings_1": {"content": "Projects", "page": 33, "level": 1}}, [{"headings_0": {"content": "directed", "page": 33, "level": 9}}, {"headings_1": {"content": "Projects", "page": 33, "level": 1}}]], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 33, "level": 1}}, {"headings_1": {"content": "directed", "page": 33, "level": 9}}], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "agricultural insurance policies from requirement", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 33, "level": 1}}, {"headings_1": {"content": "directed", "page": 33, "level": 9}}], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 33, "level": 1}}, {"headings_1": {"content": "the", "page": 33, "level": 1}}], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "UAIS. Details in Appendix 17.  \ninsurance policy into the continuous training Lack of recourse in form of insurance program to equip will expose the farming enterprises to farmers with insurance the adverse effects of climate change knowledge.  \nand may result into failure to recover  \nthe loan funds. \nThe Accounting Officer explained that many of the farmers did not appreciate the need for Agricultural Insurance while others were ignorant about the cost implication. \na \nAppendices  \nAppendix 1: Performance of Local revenue", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 33, "level": 1}}, {"headings_1": {"content": "the", "page": 33, "level": 1}}, [{"headings_0": {"content": "of", "page": 33, "level": 1}}, {"headings_1": {"content": "the", "page": 33, "level": 1}}], [{"headings_0": {"content": "of", "page": 33, "level": 1}}, {"headings_1": {"content": "the", "page": 33, "level": 1}}], [{"headings_0": {"content": "of", "page": 33, "level": 1}}, {"headings_1": {"content": "the", "page": 33, "level": 1}}]], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "No Source", "metadata": {"headings": [{"headings_0": {"content": "No Source", "page": 34, "level": 3}}, {"headings_1": {"content": "of", "page": 33, "level": 1}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Approved Actual Variance Reasons for under/over budget Collections collection  \nTax Revenues \\|  \nLocal Services Tax  \n157,380,000 161,962,096 -4,582,096 Since many staff were recruited so more contributions were made. Land fees  \n22,000,000 7,295,122 14,704,878 Few land applications", "metadata": {"headings": [{"headings_0": {"content": "No Source", "page": 34, "level": 3}}, {"headings_1": {"content": "of", "page": 33, "level": 1}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "received. Business Licenses", "metadata": {"headings": [{"headings_0": {"content": "received. Business Licenses", "page": 34, "level": 3}}, {"headings_1": {"content": "No Source", "page": 34, "level": 3}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "43,350,000 10,209,885 33,140,115 Business people didn\u2019t want and refused to pay for some", "metadata": {"headings": [{"headings_0": {"content": "received. Business Licenses", "page": 34, "level": 3}}, {"headings_1": {"content": "No Source", "page": 34, "level": 3}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "places", "metadata": {"headings": [{"headings_0": {"content": "places", "page": 34, "level": 4}}, {"headings_1": {"content": "received. Business Licenses", "page": 34, "level": 3}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Other tax revenues 139,900,801 139,043,301 Non-Tax Revenues  \nOther Property income 0 N/A Dividends  \n0", "metadata": {"headings": [{"headings_0": {"content": "places", "page": 34, "level": 4}}, {"headings_1": {"content": "received. Business Licenses", "page": 34, "level": 3}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Rent", "metadata": {"headings": [{"headings_0": {"content": "Rent", "page": 34, "level": 3}}, {"headings_1": {"content": "places", "page": 34, "level": 4}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "0  \nOther property income 0  \n(disposal of assets)  \nSale of goods and services  \nN/A  \nAdministrative fees and 37,369,199 42,468,199 -5,099,000 Increased amounts in the licenses administrative fees Court fines and Penalties  \nOther fines and Penalties", "metadata": {"headings": [{"headings_0": {"content": "Rent", "page": 34, "level": 3}}, {"headings_1": {"content": "places", "page": 34, "level": 4}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "26,618,750", "metadata": {"headings": [{"headings_0": {"content": "26,618,750", "page": 34, "level": 1}}, {"headings_1": {"content": "Rent", "page": 34, "level": 3}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Miscellaneous Revenue  \n15000", "metadata": {"headings": [{"headings_0": {"content": "26,618,750", "page": 34, "level": 1}}, {"headings_1": {"content": "Rent", "page": 34, "level": 3}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "N/A", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 34, "level": 1}}, {"headings_1": {"content": "26,618,750", "page": 34, "level": 1}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 34, "level": 1}}, {"headings_1": {"content": "26,618,750", "page": 34, "level": 1}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "- Other fees from the different", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 34, "level": 1}}, {"headings_1": {"content": "26,618,750", "page": 34, "level": 1}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "collections", "metadata": {"headings": [{"headings_0": {"content": "collections", "page": 34, "level": 3}}, {"headings_1": {"content": "N/A", "page": 34, "level": 1}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "collections", "page": 34, "level": 3}}, {"headings_1": {"content": "N/A", "page": 34, "level": 1}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "- This was money for loan application fee paid by an individual erroneously yet it is no longer collected by the", "metadata": {"headings": [{"headings_0": {"content": "collections", "page": 34, "level": 3}}, {"headings_1": {"content": "N/A", "page": 34, "level": 1}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "LG", "metadata": {"headings": [{"headings_0": {"content": "LG", "page": 34, "level": 3}}, {"headings_1": {"content": "collections", "page": 34, "level": 3}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Total Revenue 400,000,000 249,426,552 150,573,448 \nAppendix 2: Performance of GOU grants  \nNo. Programme Amount not Activities not Purpose and impact of the warranted /partially \\{\\| unimplemented activity implemented", "metadata": {"headings": [{"headings_0": {"content": "LG", "page": 34, "level": 3}}, {"headings_1": {"content": "collections", "page": 34, "level": 3}}, [{"headings_0": {"content": "LG", "page": 34, "level": 3}}, {"headings_1": {"content": "collections", "page": 34, "level": 3}}]], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "I\u2019", "metadata": {"headings": [{"headings_0": {"content": "I\u2019", "page": 35, "level": 2}}, {"headings_1": {"content": "LG", "page": 34, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "AGRO-  \n491,609,165 Travel  \ninland, To improve the community\u2019s understanding", "metadata": {"headings": [{"headings_0": {"content": "I\u2019", "page": 35, "level": 2}}, {"headings_1": {"content": "LG", "page": 34, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "INDUSTRIALIZATION", "metadata": {"headings": [{"headings_0": {"content": "INDUSTRIALIZATION", "page": 35, "level": 3}}, {"headings_1": {"content": "I\u2019", "page": 35, "level": 2}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Workshops, Meetings of agro-industrialization processes.  \nand Seminars, Fuel, Activities were intended to train Small scale Lubricants and Oils, irrigation beneficiary farmers, maintain vehicle Maintenance \u2014 Transport AND this affected farmer trainings, monitoring i Equipment of production activities.  \n2 Governance & 111 Not Applicable Not applicable", "metadata": {"headings": [{"headings_0": {"content": "INDUSTRIALIZATION", "page": 35, "level": 3}}, {"headings_1": {"content": "I\u2019", "page": 35, "level": 2}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "3] Security", "metadata": {"headings": [{"headings_0": {"content": "3] Security", "page": 35, "level": 2}}, {"headings_1": {"content": "INDUSTRIALIZATION", "page": 35, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Community", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 35, "level": 3}}, {"headings_1": {"content": "3] Security", "page": 35, "level": 2}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Allowances  \n(Incl. To improve the community\u2019s understanding mobilization & mind-  \n720,421,272 Casuals, Temporary, of council and Members of parliament and set change", "metadata": {"headings": [{"headings_0": {"content": "Community", "page": 35, "level": 3}}, {"headings_1": {"content": "3] Security", "page": 35, "level": 2}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "sitting", "metadata": {"headings": [{"headings_0": {"content": "sitting", "page": 35, "level": 3}}, {"headings_1": {"content": "Community", "page": 35, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "allowances),Workshops,", "metadata": {"headings": [{"headings_0": {"content": "allowances),Workshops,", "page": 35, "level": 9}}, {"headings_1": {"content": "sitting", "page": 35, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "bridge the expectations gap.  \nWork was not efficiently done in this area due Meetings and Seminars, to lack of facilitation  \nTravel inland, Donations  \nAllowances workshops were to facilitate ,  \nactivities of child protection in the district and non-implementation of these activities due to less fund release from donors(UNICEF) affected a number of children OVCs that were to be helped  \nnet To improve the district staffs ability to HUMAN CAPITAL", "metadata": {"headings": [{"headings_0": {"content": "allowances),Workshops,", "page": 35, "level": 9}}, {"headings_1": {"content": "sitting", "page": 35, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Allowances", "metadata": {"headings": [{"headings_0": {"content": "Allowances", "page": 35, "level": 3}}, {"headings_1": {"content": "allowances),Workshops,", "page": 35, "level": 9}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "DEVELOPMENT  \n103,299,686 Casuals, Temporary, execute allotted tasks to them as well as sitting encourage motivation.", "metadata": {"headings": [{"headings_0": {"content": "Allowances", "page": 35, "level": 3}}, {"headings_1": {"content": "allowances),Workshops,", "page": 35, "level": 9}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "allowances),Workshops,", "metadata": {"headings": [{"headings_0": {"content": "allowances),Workshops,", "page": 35, "level": 9}}, {"headings_1": {"content": "Allowances", "page": 35, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Work was not efficiently done in this area due", "metadata": {"headings": [{"headings_0": {"content": "allowances),Workshops,", "page": 35, "level": 9}}, {"headings_1": {"content": "Allowances", "page": 35, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Meetings", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 35, "level": 3}}, {"headings_1": {"content": "allowances),Workshops,", "page": 35, "level": 9}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "and to lack of facilitation  \nSeminars, Travel  \ninland,Fuel, Lubricants these activities were basically under Health and Oils  \ncare and promotions and their non implementation affected community awareness on the different health promotions and disease prevention.  \nand To ensure that the transport infrastructure = 5 INTEGRATED \u201cTr", "metadata": {"headings": [{"headings_0": {"content": "Meetings", "page": 35, "level": 3}}, {"headings_1": {"content": "allowances),Workshops,", "page": 35, "level": 9}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Monitoring", "metadata": {"headings": [{"headings_0": {"content": "Monitoring", "page": 35, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 35, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "TRANSPORT 51,630,665 Supervision of properly maintained. INFRASTRUCTURE", "metadata": {"headings": [{"headings_0": {"content": "Monitoring", "page": 35, "level": 3}}, {"headings_1": {"content": "Meetings", "page": 35, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "capitalwork,Maintenance", "metadata": {"headings": [{"headings_0": {"content": "capitalwork,Maintenance", "page": 35, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 35, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "This leads to the increased depreciation of the AND SERVICES  \n= Buildings and affected infrastructure as proper rehabilitation Structures,Maintenance isn\u2019t done  \n\u2014 Transport Equipment  \nThese activities were to facilitate supervision of capital projects, maintenance of transport equipment and their non-implementation may affect the quality of capital infrastructures put \\| \nup by contractors. \n6 NATURAL  \n0 Workshops, Meetings To improve the entities ability to preserve", "metadata": {"headings": [{"headings_0": {"content": "capitalwork,Maintenance", "page": 35, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 35, "level": 3}}, [{"headings_0": {"content": "capitalwork,Maintenance", "page": 35, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 35, "level": 3}}], [{"headings_0": {"content": "capitalwork,Maintenance", "page": 35, "level": 3}}, {"headings_1": {"content": "Monitoring", "page": 35, "level": 3}}]], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "RESOURCES,", "metadata": {"headings": [{"headings_0": {"content": "RESOURCES,", "page": 35, "level": 1}}, {"headings_1": {"content": "capitalwork,Maintenance", "page": 35, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "and Seminars, Beddings, natural resources and environmental impacts", "metadata": {"headings": [{"headings_0": {"content": "RESOURCES,", "page": 35, "level": 1}}, {"headings_1": {"content": "capitalwork,Maintenance", "page": 35, "level": 3}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ENVIRONMENT,", "metadata": {"headings": [{"headings_0": {"content": "ENVIRONMENT,", "page": 35, "level": 1}}, {"headings_1": {"content": "RESOURCES,", "page": 35, "level": 1}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Clothing, Footwear and Work was not efficiently done in this area due CLIMATE CHANGE,  \nrelated Services  \nLAND AND WATER  \nMANAGEMENT \nto lack of facilitation for officials who did", "metadata": {"headings": [{"headings_0": {"content": "ENVIRONMENT,", "page": 35, "level": 1}}, {"headings_1": {"content": "RESOURCES,", "page": 35, "level": 1}}, [{"headings_0": {"content": "ENVIRONMENT,", "page": 35, "level": 1}}, {"headings_1": {"content": "RESOURCES,", "page": 35, "level": 1}}]], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "supervisions", "metadata": {"headings": [{"headings_0": {"content": "supervisions", "page": 35, "level": 3}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 35, "level": 1}}], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "These activities were to facilitate office hygiene and cleanliness and these may affect \nAppendix 3: Utilisation of warrants \nNo. Programme  \nWarrants not Activities affected by the under Reason  \nfor the Utilized utilization underutilization of warrants 1 AGRO-  \nGeneral Staff Salaries, Agricultural The LG received funds especially INDUSTRIALIZATION 1,531,155,098 Supplies and Services, Other under Microscale irrigation as a Structures - Acquisition  \nsupplementary a few weeks to the end of the Financial year and the funds would not easily be absorbed  \n2 Governance &  \nGeneral Staff Salaries, Salary Arrears Some staff did not apply for their Security 18,953,114 Budgetin  \nsalary annual increments  \n3 Community Not applicable Not applicable mobilization & mind-", "metadata": {"headings": [{"headings_0": {"content": "supervisions", "page": 35, "level": 3}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 35, "level": 1}}, [{"headings_0": {"content": "supervisions", "page": 35, "level": 3}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 35, "level": 1}}], [{"headings_0": {"content": "supervisions", "page": 35, "level": 3}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 35, "level": 1}}]], "page": 35, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "802,219", "metadata": {"headings": [{"headings_0": {"content": "802,219", "page": 36, "level": 3}}, {"headings_1": {"content": "supervisions", "page": 35, "level": 3}}], "page": 36, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "set change  \n4 HUMAN CAPITAL  \n904,647,116 General Staff Salaries, Bank Charges Some staff did not apply for their DEVELOPMENT  \nand other Bank related costs  \nsalary annual increments and the Bank had not withdrawn its bank charges on the different transactions conducted towards the end of the FY  \n5 INTEGRATED  \nGeneral Staff Salaries, Monitoring Some staff did not apply for their TRANSPORT  \n13,735,225 and Supervision of capital work  \nsalary annual increments And INFRASTRUCTURE  \nsome requests for supervision had AND SERVICES  \nnot be paid out since some projects were not yet started on 6 NATURAL  \nRESOURCES, 9,238,096", "metadata": {"headings": [{"headings_0": {"content": "802,219", "page": 36, "level": 3}}, {"headings_1": {"content": "supervisions", "page": 35, "level": 3}}], "page": 36, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ENVIRONMENT,", "metadata": {"headings": [{"headings_0": {"content": "ENVIRONMENT,", "page": 36, "level": 3}}, {"headings_1": {"content": "802,219", "page": 36, "level": 3}}], "page": 36, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "CLIMATE CHANGE, LAND AND WATER MANAGEMENT  \n7 PUBLIC SECTOR \nGeneral Staff Salaries  \nSome staff had not applied for their annual salary increments \nGeneral Staff Salaries, Bank Charges The LG received funds for TRANSFORMATION  \n1,267,975,389 and other Bank related costs, Gratuity, pension and others as Pension, Gratuity, Pension and supplementary towards the end of Gratuity Arrears Budgeting  \nthe FY and the LG did not pay out since it had not received clearance from Ministry of Public Service to pay out the eligible beneficiaries 8 PRIVATE SECTOR Not applicable  \nDEVELOPMENT", "metadata": {"headings": [{"headings_0": {"content": "ENVIRONMENT,", "page": 36, "level": 3}}, {"headings_1": {"content": "802,219", "page": 36, "level": 3}}, [{"headings_0": {"content": "ENVIRONMENT,", "page": 36, "level": 3}}, {"headings_1": {"content": "802,219", "page": 36, "level": 3}}], [{"headings_0": {"content": "ENVIRONMENT,", "page": 36, "level": 3}}, {"headings_1": {"content": "802,219", "page": 36, "level": 3}}]], "page": 36, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "371,438", "metadata": {"headings": [{"headings_0": {"content": "371,438", "page": 36, "level": 3}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 36, "level": 3}}], "page": 36, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Total  \n3,746,877,695 \nAppendix 4: Out-puts with a ropriate indicators and targets  \nSN Program Sub- PIAP (Program Budget Output Focus/Thematic and Activities \\| Key  \narea Is the program Implementation Action other capital performance performance Plan) Output projects/programs indicator(s) indicator A) (B) (\u00a9) (2) \\| appropriate? CE) eo @)  \n12-HUMAN 01- 1202010101-Strengthen 000034-Education EDG Feasibility Number of \\| Yes CAPITAL Education,Sp Competence based and Skills  \nStudies or  \nprojects screened  \nDEVELOPMENT orts and skills training Development  \nScreening of  \n\\| frown Projects  \nmonitoring of Number of Yes  \nprogrames Monitoring reports  \nproduced  \nConstruction of a Non Number of  \nYes  \nResidential Buildings - classrooms", "metadata": {"headings": [{"headings_0": {"content": "371,438", "page": 36, "level": 3}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 36, "level": 3}}, [{"headings_0": {"content": "371,438", "page": 36, "level": 3}}, {"headings_1": {"content": "ENVIRONMENT,", "page": 36, "level": 3}}]], "page": 36, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Bi", "metadata": {"headings": [{"headings_0": {"content": "Bi", "page": 37, "level": 5}}, {"headings_1": {"content": "371,438", "page": 36, "level": 3}}], "page": 37, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "School at Bukwanga constructed  \nprimary school  \nConstruction of aNon Number of Yes Residential Buildings classrooms  \n= \nSchool at Namungalwe constructed  \nFr primary school  \nConstruction of aNon Number of Yes  \nResidential Buildings - classrooms  \nSchool at Canon Ibula  \nconstructed  \nPrimary school I Construction of aNon Number of  \nYes  \nu  \nResidential Buildings - classrooms  \nSchool at Ibanda primary constructed", "metadata": {"headings": [{"headings_0": {"content": "Bi", "page": 37, "level": 5}}, {"headings_1": {"content": "371,438", "page": 36, "level": 3}}, [{"headings_0": {"content": "Bi", "page": 37, "level": 5}}, {"headings_1": {"content": "371,438", "page": 36, "level": 3}}]], "page": 37, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "schools", "metadata": {"headings": [{"headings_0": {"content": "schools", "page": 37, "level": 3}}, {"headings_1": {"content": "Bi", "page": 37, "level": 5}}], "page": 37, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "retentions for Percentage Yes construction of  \nrentention paid buwolomera primary  \nschool  \n01-AGRO- 01- 01041202-Farmers 010016-Farmer PDM Parish model activities Percentage of Yes INDUSTRIALIZATI Institutional sensitised on productivity mobilisation and  \nconducted, office PDM activities  \nON Strengthenin enhancement sensitisation  \noperations handled, conducted  \ng and technologies  \nextension services  \n01-AGRO- Coordination \u2014 conducted  \n01- o1060203-Enaued 000006-Planning Micro scale irrigation Conducting of ACDP Percentage of Yes INDUSTRIALIZATI Institutional agricultural extension and Budgeting  \nactivities ACDP activities  \nON Strengthenin supervision system services  \nconducted  \ng and  \ndeveloped and  \nCoordination \\| operationalised \n33 \n010017-Machinery Micro scale irrigation Procurement of Small Number of eligible Yes acquisition and  \nscale irrigation  \nfarmers procured maintenance equipment irrigation equipmet for  \nConducting of Number of Yes monitorings Quarterly site  \nvisits conducted demonstrations of Number of demo \n09-INTEGRATED 03-Transport 09020401-Capacity of 000017- TRANSPORT Infrastructure existing transport Infrastructure INFRASTRUCTURE and Services infrastructure and Development and AND SERVICES Development\\_\\| services increased. Management 09-INTEGRATED 03-Transport 09020101-Climate proof 260009-Road TRANSPORT Infrastructure strategic transport Maintenance INFRASTRUCTURE and Services infrastructure constructed  \nAND SERVICES Development and upgraded. \nirrigation systems  \nirrigation systems conducted set up  \nURF  \nGeneral staff salaries Number of Roads Yes and Engineering  \nstaff", "metadata": {"headings": [{"headings_0": {"content": "schools", "page": 37, "level": 3}}, {"headings_1": {"content": "Bi", "page": 37, "level": 5}}, [{"headings_0": {"content": "schools", "page": 37, "level": 3}}, {"headings_1": {"content": "Bi", "page": 37, "level": 5}}], [{"headings_0": {"content": "schools", "page": 37, "level": 3}}, {"headings_1": {"content": "Bi", "page": 37, "level": 5}}], [{"headings_0": {"content": "schools", "page": 37, "level": 3}}, {"headings_1": {"content": "Bi", "page": 37, "level": 5}}], [{"headings_0": {"content": "schools", "page": 37, "level": 3}}, {"headings_1": {"content": "Bi", "page": 37, "level": 5}}]], "page": 37, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "paid", "metadata": {"headings": [{"headings_0": {"content": "paid", "page": 38, "level": 1}}, {"headings_1": {"content": "schools", "page": 37, "level": 3}}], "page": 38, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "URF  \nMechanized maintenance Number of KMs Yes done on kasambika- maintained  \nitanda road, \nURF Periodic road Number of KMs Yes maintenance done on maintained magogo-bwanalira road,  \ncompleted  \nURF Periodic road Number of KMs Yes maintenance done on maintained Nambale-Buwongo road,  \nURF  \nPayment of road gangs  \nNumber of KMs", "metadata": {"headings": [{"headings_0": {"content": "paid", "page": 38, "level": 1}}, {"headings_1": {"content": "schools", "page": 37, "level": 3}}, [{"headings_0": {"content": "paid", "page": 38, "level": 1}}, {"headings_1": {"content": "schools", "page": 37, "level": 3}}]], "page": 38, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "maintained", "metadata": {"headings": [{"headings_0": {"content": "maintained", "page": 38, "level": 3}}, {"headings_1": {"content": "paid", "page": 38, "level": 1}}], "page": 38, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "06-NATURAL 03-Water 06010120-Water 000006-Planning Piped Water General staff salaries Number of water RESOURCES, Resources resources data (Quantity and Budgeting  \nsector staff paid ENVIRONMENT, Management & Quality) collected and services  \nsalaries  \nCLIMATE CHANGE, assessed  \nLAND AND WATER  \n14-PUBLIC 03-Human 14050603-In- service 010008-Capacity  \nSECTOR Resource training programs Strengthening  \nTRANSFORMATIO Management developed & implemented  \nN  \nto enhance skills and  \nperformance of public", "metadata": {"headings": [{"headings_0": {"content": "maintained", "page": 38, "level": 3}}, {"headings_1": {"content": "paid", "page": 38, "level": 1}}], "page": 38, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "officers", "metadata": {"headings": [{"headings_0": {"content": "officers", "page": 38, "level": 3}}, {"headings_1": {"content": "maintained", "page": 38, "level": 3}}], "page": 38, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "DDEG  \nPayment of Pension and Number of gratuity to retired staff,  \nPensioners And retirees paid \nupdating of the pension Number of Yes \\| files pension files \u2014-\\| updated  \nsubmitting of files to Number of Yes ministry of public service recruitment files  \nfor verification  \nsubmited for  \nverification \n34 \n9 09-INTEGRATED 03-Transport 14050603-In- service 000017- TRANSPORT Infrastructure training programs Infrastructure INFRASTRUCTURE and Services developed & implemented Development and AND SERVICES Development to enhance skills and Management performance of public", "metadata": {"headings": [{"headings_0": {"content": "officers", "page": 38, "level": 3}}, {"headings_1": {"content": "maintained", "page": 38, "level": 3}}, [{"headings_0": {"content": "officers", "page": 38, "level": 3}}, {"headings_1": {"content": "maintained", "page": 38, "level": 3}}], [{"headings_0": {"content": "officers", "page": 38, "level": 3}}, {"headings_1": {"content": "maintained", "page": 38, "level": 3}}], [{"headings_0": {"content": "officers", "page": 38, "level": 3}}, {"headings_1": {"content": "maintained", "page": 38, "level": 3}}]], "page": 38, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "officers", "metadata": {"headings": [{"headings_0": {"content": "officers", "page": 39, "level": 3}}, {"headings_1": {"content": "officers", "page": 38, "level": 3}}], "page": 39, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "[ \n10 16-GOVERNANCE 01- 16060502-Administrative 000014- \nDDEG General staff salaries Number of staff Yes paid salaries \nCo-ordination of Public Number of Yes health trainnings through Trainings on  \nthe Health department, ,  \nPublic health", "metadata": {"headings": [{"headings_0": {"content": "officers", "page": 39, "level": 3}}, {"headings_1": {"content": "officers", "page": 38, "level": 3}}, [{"headings_0": {"content": "officers", "page": 39, "level": 3}}, {"headings_1": {"content": "officers", "page": 38, "level": 3}}], [{"headings_0": {"content": "officers", "page": 39, "level": 3}}, {"headings_1": {"content": "officers", "page": 38, "level": 3}}], [{"headings_0": {"content": "officers", "page": 39, "level": 3}}, {"headings_1": {"content": "officers", "page": 38, "level": 3}}]], "page": 39, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "conducted", "metadata": {"headings": [{"headings_0": {"content": "conducted", "page": 39, "level": 3}}, {"headings_1": {"content": "officers", "page": 39, "level": 3}}], "page": 39, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Operationalisation of Number of Yes Nabitende Banada  \nPhysical plans  \nPhysical plan Operationalized", "metadata": {"headings": [{"headings_0": {"content": "conducted", "page": 39, "level": 3}}, {"headings_1": {"content": "officers", "page": 39, "level": 3}}], "page": 39, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Conducting", "metadata": {"headings": [{"headings_0": {"content": "Conducting", "page": 39, "level": 1}}, {"headings_1": {"content": "conducted", "page": 39, "level": 3}}], "page": 39, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Number of DDEG Yes Environmental screening capital projects  \nof DDEG capital projects. with ESIA reports  \nDDEG General staff salaries Number of staff Yes AND SECURITY Institutional support services Administrative and  \nCoordination enhanced Support Services L \npaid salaries \nPayment of Pension and Number of  \nYes gratuity to retired staff.  \nPensioners And  \nretirees paid Implementation of Internal Audit Yes Internal audit recommendations \\| recommendations implemented Implementation of  \nNumber of SOPs Yes Ministry of Health  \nimplemented  \nCOVID-19 Measures  \nwithin the district.  \nCommissioning and  \nNumber of DDEG Yes launching of PROJECTS  \nL \n35 \ngovernments projects. commissioned \nAppendix 5: Implementation of planned outputs \nFully implemented out-puts  \nNo. Program Sub-program PIAP-out Budget", "metadata": {"headings": [{"headings_0": {"content": "Conducting", "page": 39, "level": 1}}, {"headings_1": {"content": "conducted", "page": 39, "level": 3}}, [{"headings_0": {"content": "Conducting", "page": 39, "level": 1}}, {"headings_1": {"content": "conducted", "page": 39, "level": 3}}], [{"headings_0": {"content": "Conducting", "page": 39, "level": 1}}, {"headings_1": {"content": "conducted", "page": 39, "level": 3}}], [{"headings_0": {"content": "Conducting", "page": 39, "level": 1}}, {"headings_1": {"content": "conducted", "page": 39, "level": 3}}], [{"headings_0": {"content": "Conducting", "page": 39, "level": 1}}, {"headings_1": {"content": "conducted", "page": 39, "level": 3}}], [{"headings_0": {"content": "Conducting", "page": 39, "level": 1}}, {"headings_1": {"content": "conducted", "page": 39, "level": 3}}], [{"headings_0": {"content": "Conducting", "page": 39, "level": 1}}, {"headings_1": {"content": "conducted", "page": 39, "level": 3}}]], "page": 39, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Out-put", "metadata": {"headings": [{"headings_0": {"content": "Out-put", "page": 40, "level": 1}}, {"headings_1": {"content": "Conducting", "page": 39, "level": 1}}], "page": 40, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "12-HUMAN CAPITAL 01- 1202010101- 000034-Education and Skills Development DEVELOPMENT Education,Sports Strengthen  \nand skills Competence based  \ntraining \n09-INTEGRATED 03-Transport 09020401-Capacity 000017-Infrastructure Development and Management TRANSPORT  \nInfrastructure and of existing transport  \nINFRASTRUCTURE Services infrastructure and  \nAND SERVICES Development services increased.  \n06-NATURAL 03-Water 06010120-Water 000006-Planning and Budgeting services RESOURCES, Resources resources data  \nENVIRONMENT, Management (Quantity & Quality)  \nCLIMATE CHANGE, collected and  \nLAND AND WATER  \nassessed  \n09-INTEGRATED 03-Transport 14050603-In- 000017-Infrastructure Development and Management TRANSPORT Infrastructure and service training  \nINFRASTRUCTURE Services programs developed  \nAND SERVICES Development & implemented to  \nenhance skills and  \nperformance of  \npublic officers \n36 \nTotal Out-put Total No Number of fully expenditure activities. implemented in the out- activities \\_ UGX \u2018000\u201d put", "metadata": {"headings": [{"headings_0": {"content": "Out-put", "page": 40, "level": 1}}, {"headings_1": {"content": "Conducting", "page": 39, "level": 1}}, [{"headings_0": {"content": "Out-put", "page": 40, "level": 1}}, {"headings_1": {"content": "Conducting", "page": 39, "level": 1}}], [{"headings_0": {"content": "Out-put", "page": 40, "level": 1}}, {"headings_1": {"content": "Conducting", "page": 39, "level": 1}}], [{"headings_0": {"content": "Out-put", "page": 40, "level": 1}}, {"headings_1": {"content": "Conducting", "page": 39, "level": 1}}]], "page": 40, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "624,315", "metadata": {"headings": [{"headings_0": {"content": "624,315", "page": 40, "level": 3}}, {"headings_1": {"content": "Out-put", "page": 40, "level": 1}}], "page": 40, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "68,917 697,188 237,151", "metadata": {"headings": [{"headings_0": {"content": "624,315", "page": 40, "level": 3}}, {"headings_1": {"content": "Out-put", "page": 40, "level": 1}}], "page": 40, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1,627,571", "metadata": {"headings": [{"headings_0": {"content": "1,627,571", "page": 40, "level": 3}}, {"headings_1": {"content": "624,315", "page": 40, "level": 3}}], "page": 40, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Partially Implemented out-puts  \nSN Program  \nSub-program PIAP (Program Budget  \nTotal Out-put Total No activities in the output Number of No of No of activities", "metadata": {"headings": [{"headings_0": {"content": "1,627,571", "page": 40, "level": 3}}, {"headings_1": {"content": "624,315", "page": 40, "level": 3}}], "page": 41, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Implementation Output expenditure", "metadata": {"headings": [{"headings_0": {"content": "Implementation Output expenditure", "page": 41, "level": 3}}, {"headings_1": {"content": "1,627,571", "page": 40, "level": 3}}], "page": 41, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "fully partially that were not Action Plan) UGX \u2018000\u201d  \nimplemented implemented implemented", "metadata": {"headings": [{"headings_0": {"content": "Implementation Output expenditure", "page": 41, "level": 3}}, {"headings_1": {"content": "1,627,571", "page": 40, "level": 3}}], "page": 41, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Output", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 41, "level": 3}}, {"headings_1": {"content": "Implementation Output expenditure", "page": 41, "level": 3}}], "page": 41, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "activities activities \u2014  \n1 01-AGRO- 01- 01041202- 010016- 243,611,268 1 0 1 0 INDUSTRIALIZATION Institutional Farmers Farmer  \nStrengthening sensitised on mobilisation  \nand productivity and  \nCoordination enhancement sensitisation", "metadata": {"headings": [{"headings_0": {"content": "Output", "page": 41, "level": 3}}, {"headings_1": {"content": "Implementation Output expenditure", "page": 41, "level": 3}}], "page": 41, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "technologies", "metadata": {"headings": [{"headings_0": {"content": "technologies", "page": 41, "level": 9}}, {"headings_1": {"content": "Output", "page": 41, "level": 3}}], "page": 41, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "2 01-AGRO- 01- 01060203- 000006- 252,325,159 1 0 \\| 1 0 INDUSTRIALIZATION Institutional Enabled Planning and  \nStrengthening agricultural Budgeting  \nand extension services  \nCoordination supervision  \nsystem developed  \nand  \noperationalised  \n010017- 302,126,572 3 2 0 1", "metadata": {"headings": [{"headings_0": {"content": "technologies", "page": 41, "level": 9}}, {"headings_1": {"content": "Output", "page": 41, "level": 3}}], "page": 41, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Machinery", "metadata": {"headings": [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], "page": 41, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "acquisition  \nand  \nmaintenance  \n\\{  \n3 09-INTEGRATED 03-Transport 09020101-Climate 260009-Road 0 4 2 2 0 TRANSPORT Infrastructure proof strategic Maintenance  \nINFRASTRUCTURE and Services transport  \nAND SERVICES Development infrastructure  \nconstructed and  \nupgraded.  \n4 14-PUBLIC SECTOR 03-Human 14050603-In- 010008- 20,000,000 3 2 1 0 TRANSFORMATION Resource service training Capacity  \nManagement programs Strengthening  \ndeveloped &  \nimplemented to  \nenhance skills and  \nperformance of  \npublic officers \\|  \n5 16-GOVERNANCE 01- 16060502- 000014- 991,400,634 5 4 1 0 AND SECURITY Institutional Administrative Administrative  \nCoordination support services and Support  \nenhanced  \nServices  \nTOTAL 1,809,463,633 17 10 06 01 \n37 \nAppendix 6: Utilization of the Wage Budget \nDepartment Name  \nApproved Budget Revised Budget Warrant Payments \nAdministration 903,514,439 1,006,114,439 1,006,114,439 998,558,835 Commercial 26,042,000 26,042,000 26,042,000 25,766,315 \nCommunity based services  \n140,000,000 140,000,000 140,000,000 140,000,000 \nEducation 15,781,645,891 19,787,463,908 19,787,463,908 19,209,197,294 Finance 110,320,000 110,320,000 110,320,000 110,233,489 Health 8,152,567,268 8,964,367,268 8,964,367,268 8,642,029,878 \nInternal audit  \n70,059,000 70,059,000 70,059,000 61,571,183 \n65,000,000 \\| 65,000,000 65,000,000 55,829,271 Natural resources \nPlanning unit  \n120,000,000 120,000,000 120,000,000 119,223,282 \nProduction 838,349,532 952,349,532 952,349,532 948,974,989 \n189,000,000 \\| 189,000,000 188,999,998 188,835,213 Statutory bodies \n30,370,000 \\| 30,370,000 30,370,000 28,187,141 Trade, industry and local development \nWorks 190,000,000 \\| sem 190,000,000 185,629,220 26,616,868,130 \\| 31,651,086,147 31,651,086,145 30,714,036,110 Total \n38 \nAppendix 7: Fairness in the distribution of projects  \nSN Sub County  \nDistrict Sub-county Ranking based Variance/ Need", "metadata": {"headings": [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}, [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}], [{"headings_0": {"content": "Machinery", "page": 41, "level": 1}}, {"headings_1": {"content": "technologies", "page": 41, "level": 9}}]], "page": 41, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "average Water", "metadata": {"headings": [{"headings_0": {"content": "average Water", "page": 43, "level": 3}}, {"headings_1": {"content": "Machinery", "page": 41, "level": 1}}], "page": 43, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "on need (Rank (the higher the rate coverage starts from 1 variance amount, rate with most the higher the needy) need) \nAmount allocated to % age of amount allocated to the the Sub County Sub County out of the total district grant (get monetary value of project(s) implemented at the sub- county as a percentage of the total \n1 Kidaago 64.00% 38.40% -25.60% 117,791,084 \nNakalama 64.00% 48.80% 2 -15.20% 58,895,542 18% Namungalwe 64.00% 56.70% 3] 730% iitsi\u2014i\u2014iST 0% Nawandala 64.00% 57.20% 0 0% 5 Nawanyinji 64.00% 58.10% 5 -5.90% 0 0% 6 Nakigo 64.00% 70.30% \\| 6 6.30% 58,895,542 18% 7 Nabitende 64.00% 70.30% \\| 7 6.30% 58,895,542 18% 8 Nambale 64.00% 76.30% 8 12.30% 29,447,771 9% 9 Bulamagi 64.00% 99.80% 9 35.80% 0 0% Total water development grant \\| 323,925,481 100% \n39 \nAppendix 8: Timeliness of procurements \nSN Project Name  \nDate of  \nWas the advert made at the end of the last Contract award Was the contract awarded by \nadverts quarter of the preceding financial year (Yes/No) date  \n31\\* October 2022? (Yes/No) \n1 Drilling of Boreholes 10/08/2022 No  \n20\" September,2022 = 2 Rehabilitation of Boreholes 10/08/2022 No  \n20'\" September, 2022 Yes \n3 Construction of Piped Water Scheme 10/08/2022 No  \n20\" September,2022 Yes \\| Borehole pumped Nawandala(phase 2) \n4 Construction of a 4 - Stance lined Pit latrine 08/02/2023 No  \n23'd February,2023 \nNakalama Sub county. \n40 \nAppendix 9: Non Functional Existing Water Sources \nS/No Borehole No Village Parish Sub-county Status  \n1 DWD 17998 Bulanga Mwendanfuko Namungalwe Needs new cylinder  \n2 WDD 18996  \nKawete A  \nNamungalwe Namungalwe Needs casting, new cylinder and pump head 3 DWD 22499  \nMadhigadhere Bulowoza  \nBulamagi Needs change of system from GI to plastic 4 WDD 1971 Kazigo Naibiri Nambale Needs to change pipes \n- 5 DWD 14644 Mulanga Nawandala Nawandala Needs Change of pipes  \n6 CD 3522 Namusiisi Nabitende Nabitende Needs pedestal & casting  \n7 DWD\\_ 48396 Nambale T/C Nambale Nambale Burst pipes, needs replacement  \n8 WDD 3001 Naibugu Nakalama Nakalama Needs casting and replacement of all pump parts, upvc pipes  \n\\| 9 DWD 2528 Nakilulwe Bulamagi Nawanyigi Pipes dropped in, Needs fishing and casting\\_  \n10 WDD14140 Iwelela Magogo Nawanyingi Needs Casting New cylinder and pedestal  \n, \n41", "metadata": {"headings": [{"headings_0": {"content": "average Water", "page": 43, "level": 3}}, {"headings_1": {"content": "Machinery", "page": 41, "level": 1}}, [{"headings_0": {"content": "average Water", "page": 43, "level": 3}}, {"headings_1": {"content": "Machinery", "page": 41, "level": 1}}], [{"headings_0": {"content": "average Water", "page": 43, "level": 3}}, {"headings_1": {"content": "Machinery", "page": 41, "level": 1}}], [{"headings_0": {"content": "average Water", "page": 43, "level": 3}}, {"headings_1": {"content": "Machinery", "page": 41, "level": 1}}], [{"headings_0": {"content": "average Water", "page": 43, "level": 3}}, {"headings_1": {"content": "Machinery", "page": 41, 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\"NS", "metadata": {"headings": [{"headings_0": {"content": "ODJIVS 30 9WEN \"NS", "page": 46, "level": 3}}, {"headings_1": {"content": "\u00a3207/90/97", "page": 46, "level": 1}}], "page": 46, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Spunj JO JIOUIOSINGSIP 5781 :OT X\u0131puoddy \nAppendix 11: Functionality of PDC  \nSN Parish SACCO  \nDoes the Were Did the PDC Did the PDC Were How Remarks membership of quarterly prepare prepare quarterly much  \nthe Parish meetings parish parish 5 performance funding Development held? priorities and year plan? reports was  \ncommittee action plans prepared? received (PDC) include for the FY  \nfor the  \nthose stipulated 2022/2023? PDC  \nin the activities? guidelines? \n\u2014  \n1  \nBWANALIRA BULAMAGI PDM SACCO YES \n2 BULAMAGI BULAMAGI BULAMAGI PDM SACCO YES \n3 BULOWOOZA BULOWOOZA BULAMAGI PDM SACCO YES \nYes only 3 Not provided. Not provided. Only 3 \\| 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "ODJIVS 30 9WEN \"NS", "page": 46, "level": 3}}, {"headings_1": {"content": "\u00a3207/90/97", "page": 46, "level": 1}}, [{"headings_0": {"content": "ODJIVS 30 9WEN \"NS", "page": 46, "level": 3}}, {"headings_1": {"content": "\u00a3207/90/97", "page": 46, "level": 1}}], [{"headings_0": {"content": "ODJIVS 30 9WEN \"NS", "page": 46, "level": 3}}, {"headings_1": {"content": "\u00a3207/90/97", "page": 46, "level": 1}}], [{"headings_0": {"content": "ODJIVS 30 9WEN \"NS", "page": 46, "level": 3}}, {"headings_1": {"content": "\u00a3207/90/97", "page": 46, "level": 1}}], [{"headings_0": {"content": "ODJIVS 30 9WEN \"NS", "page": 46, "level": 3}}, {"headings_1": {"content": "\u00a3207/90/97", "page": 46, "level": 1}}], [{"headings_0": {"content": "ODJIVS 30 9WEN \"NS", "page": 46, "level": 3}}, {"headings_1": {"content": "\u00a3207/90/97", "page": 46, "level": 1}}]], "page": 46, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "ODJIVS 30 9WEN \"NS", "page": 46, "level": 3}}], "page": 47, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "ODJIVS 30 9WEN \"NS", "page": 46, "level": 3}}], "page": 47, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "_| used", "metadata": {"headings": [{"headings_0": {"content": "_| used", "page": 47, "level": 2}}, {"headings_1": {"content": "quarters", "page": 47, "level": 3}}], "page": 47, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "for information flow 5 year plan by \\|  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "_| used", "page": 47, "level": 2}}, {"headings_1": {"content": "quarters", "page": 47, "level": 3}}], "page": 47, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 47, "level": 3}}, {"headings_1": {"content": "_| used", "page": 47, "level": 2}}], "page": 47, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 47, "level": 3}}, {"headings_1": {"content": "_| used", "page": 47, "level": 2}}], "page": 47, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "three", "page": 47, "level": 3}}], "page": 47, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies en Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "three", "page": 47, "level": 3}}], "page": 47, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 47, "level": 3}}, {"headings_1": {"content": "quarters", "page": 47, "level": 3}}], "page": 47, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 47, "level": 3}}, {"headings_1": {"content": "quarters", "page": 47, "level": 3}}], "page": 47, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "three", "page": 47, "level": 3}}], "page": 47, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the used  \nfor information flow 5 year plan by preliminary from the PDM the relevant \n1 PDM activities secretariat. actors \n43 \nBUKOYO BUKOYO BULAMAGI PDM SACCO YES \nIWAWU IWAWU BULAMAGI PDM SACCO  \nYES \nNAWANYINGI NAWANYINGI NAWANYINGI PDM SACCO YES MAGOGO MAGOGO NAWANYINGI PDM SACCO YES \nBUNYIRO BUNYIRO NAWANYINGI PDM SACCO YES \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "three", "page": 47, "level": 3}}, [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "three", "page": 47, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "three", "page": 47, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "three", "page": 47, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "three", "page": 47, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "three", "page": 47, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "three", "page": 47, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 47, "level": 3}}, {"headings_1": {"content": "three", "page": 47, "level": 3}}]], "page": 47, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 47, "level": 3}}], "page": 48, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 47, "level": 3}}], "page": 48, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], "page": 48, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat.  \nYes only 3 Not provided. Not provided. Only  \n750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment \\| available  \nquarters directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only  \n750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], "page": 48, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], "page": 48, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], "page": 48, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], "page": 48, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the used  \nfor information flow 5 year plan by preliminary from the PDM the relevant PDM activities secretariat. actors \n44 \n9 NAKALAMA NAKALAMA NAKALAMA PDM SACCO YES \n\\|  \n10 BUSEYI BUSEYI NAKALAMA PDM SACCO  \nYES \n11 BUKOONA BUKOONA NAKALAMA PDM SACCO YES \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were \nQuarterly The lack of This is Quarterly  \nonly received \nmeetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}, [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 48, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}]], "page": 48, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 48, "level": 3}}], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the \nused  \nfor information flow 5 year plan by \npreliminary from the PDM the relevant PDM activities secretariat. actors \nYes only 3 Not provided. Not provided, Only 3 750000 Monies were \nQuarterly The lack of This is Quarterly  \nonly received \nmeetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree \nfunds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}, [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}]], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the \nused  \nfor information flow 5 year plan by \npreliminary from the PDM \\_\\_\\| the relevant PDM activities secretariat. actors \nYes only 3 \\| Not provided. Not provided. \\| Only 3 750000 Monies were \nQuarterly The lack of This is Quarterly  \nonly received \nmeetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}, [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}]], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the \nused  \nfor information flow 5 year plan by \npreliminary from the PDM the relevant  \n\\| PDM activities secretariat. actors 750000  \n12 BUKAYE BUKAYE NAKALAMA PDM SACCO YES  \nYes only 3 Not provided. Not provided. Only 31  \nMonies  \nwere \nQuarterly The lack of This is Quarterly  \nonly received \nmeetings as action plans and because of performance  \nby PDCs for \nfirst quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}, [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}]], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 49, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the \n13 KABIRA KABIRA NAKIGO PDM SACCO \nused  \nfor information flow 5 year plan by \nI preliminary from the PDM the relevant \\| PDM activities secretariat. actors \nYES  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were \nQuarterly The lack of This is Quarterly  \nonly received \nmeetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree \nfunds were is due to no empowerment \\| available  \nquarters directed to be proper  \nto produce the \nused  \nfor information flow 5 year plan by \npreliminary from the PDM the relevant \nPDM activities secretariat. actors  \n\\| \n45 \n14 BUSOWOOBI BUSOWOOBI NAKIGO PDM SACCO YES 15 BULUBANDI BULUBANDI NAKIGO PDM SACCO YES \n16 WAIRAMA WAIRAMA NAKIGO PDM SACCO  \nYES \n17 BUNYAMA BUNYAMA NAKIGO PDM SACCO  \nYES \nNAMUNGALWE NAMUNGALWE WARD NAMUNGALWE TC PDM SACCO \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}, [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 49, "level": 3}}, {"headings_1": {"content": "three", "page": 49, "level": 3}}]], "page": 49, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}], "page": 50, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 49, "level": 3}}], "page": 50, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], "page": 50, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], "page": 50, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "three", "page": 50, "level": 3}}], "page": 50, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "three", "page": 50, "level": 3}}], "page": 50, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], "page": 50, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the used", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], "page": 50, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "for information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment available  \nquarters directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only  \n750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], "page": 50, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], "page": 50, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the used  \nfor information flow 5 year plan by preliminary from the PDM the relevant PDM activities secretariat. actors \n46 \n19 NAWANSENGA NAWANSENGA WARE NAMUNGALWE TC YES PDM SACCO \n20 NAMUNSAALA NAMUNSAALA WARD NAMUNGALWE TC YES PDM SACCO \n21 NAMUNKESU NAMUNKESU WARD NAMUNGALWE TC YES PDM SACCO \n22 NAMUNKANAGA NAMUNKANAGA WARD NAMUNGALWE TC YES PDM SACCO \n23 MWENDANFUKO MWENDANFUKO WARD NAMUNGALWE TC YES PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}, [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}]], "page": 50, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Yes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment \\| available  \nquarters directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant \u2014  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies we Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "quarters", "page": 50, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 51, "level": 3}}, {"headings_1": {"content": "quarters", "page": 51, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 51, "level": 3}}, {"headings_1": {"content": "quarters", "page": 51, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 51, "level": 3}}, {"headings_1": {"content": "quarters", "page": 51, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 51, "level": 3}}, {"headings_1": {"content": "quarters", "page": 51, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 51, "level": 3}}, {"headings_1": {"content": "quarters", "page": 51, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 51, "level": 3}}, {"headings_1": {"content": "quarters", "page": 51, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant \\| 1 PDM activities secretariat. actors \n47 \n24 BULUMWAKI BULUMWAKI WARD NAMUNGALWE TC YES PDM SACCO \n25 NAMBALE NAMBALE NAMBALE PDM SACCO  \nYES \n26 NASUTI NASUTI NAMBALE PDM SACCO  \nYES \n27 MWIRA MWIRA NAMBALE PDM SACCO  \nYES \n28 NAIBIRI NAIBIRI NAMBALE PDM SACCO  \nYES", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}, [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}]], "page": 51, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Yes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment \\| available  \nquarters directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, {"headings_1": {"content": "three", "page": 51, "level": 3}}], "page": 52, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 51, "level": 3}}], "page": 52, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment available  \nquarters directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 51, "level": 3}}], "page": 52, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 52, "level": 3}}], "page": 52, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 52, "level": 3}}], "page": 52, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 52, "level": 3}}], "page": 52, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the used for information flow 5 year plan by preliminary from the PDM the relevant PDM activities secretariat. actors", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 52, "level": 3}}], "page": 52, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "BE", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 52, "level": 3}}], "page": 52, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "48 \n29 NABITENDE NABITENDE KIDAAGO PDM SACCO YES \n30 KIDAAGO KIDAAGO KIDAAGO PDM SACCO  \nYES \n31 KAZIGO KAZIGO KIDAAGO PDM SACCO  \nYES \n32 NABITENDE NABITENDE NABITENDE PDM SACCO YES \n33 NALUKO NALUKO NABITENDE PDM SACCO YES \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment \\| available  \nquarters directed to be proper  \nto produce the", "metadata": {"headings": [{"headings_0": {"content": "BE", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 52, "level": 3}}, [{"headings_0": {"content": "BE", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 52, "level": 3}}], [{"headings_0": {"content": "BE", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 52, "level": 3}}], [{"headings_0": {"content": "BE", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 52, "level": 3}}], [{"headings_0": {"content": "BE", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 52, "level": 3}}], [{"headings_0": {"content": "BE", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 52, "level": 3}}], [{"headings_0": {"content": "BE", "page": 52, "level": 3}}, {"headings_1": {"content": "quarters", "page": 52, "level": 3}}]], "page": 52, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "used", "metadata": {"headings": [{"headings_0": {"content": "used", "page": 53, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 3}}], "page": 53, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "for information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "used", "page": 53, "level": 3}}, {"headings_1": {"content": "BE", "page": 52, "level": 3}}], "page": 53, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 53, "level": 3}}, {"headings_1": {"content": "used", "page": 53, "level": 3}}], "page": 53, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment \\| available  \nquarters directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 53, "level": 3}}, {"headings_1": {"content": "used", "page": 53, "level": 3}}], "page": 53, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 53, "level": 3}}, {"headings_1": {"content": "three", "page": 53, "level": 3}}], "page": 53, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 53, "level": 3}}, {"headings_1": {"content": "three", "page": 53, "level": 3}}], "page": 53, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "used", "metadata": {"headings": [{"headings_0": {"content": "used", "page": 53, "level": 3}}, {"headings_1": {"content": "quarters", "page": 53, "level": 3}}], "page": 53, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "for information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "used", "page": 53, "level": 3}}, {"headings_1": {"content": "quarters", "page": 53, "level": 3}}], "page": 53, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 53, "level": 3}}, {"headings_1": {"content": "used", "page": 53, "level": 3}}], "page": 53, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 53, "level": 3}}, {"headings_1": {"content": "used", "page": 53, "level": 3}}], "page": 53, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 53, "level": 3}}, {"headings_1": {"content": "quarters", "page": 53, "level": 3}}], "page": 53, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment available  \nquarters directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors \n49 \n34 KASAMBIKA KASAMBIKA NABITENDE PDM SACCO YES 35 KABIRA - ITUBA KABIRA - ITUBA NABITENDE PDM SACCO YES \n36 ITANDA ITANDA NABITENDE PDM SACCO  \nYES \n37 BUGONO BUGONO NABITENDE PDM SACCO YES \n38 NAWANGAIZA NAWANGAIZA NAWANDALA PDM SACCO YES \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 53, "level": 3}}, {"headings_1": {"content": "quarters", "page": 53, "level": 3}}, [{"headings_0": {"content": "three", "page": 53, "level": 3}}, {"headings_1": {"content": "quarters", "page": 53, "level": 3}}], [{"headings_0": {"content": "three", "page": 53, "level": 3}}, {"headings_1": {"content": "quarters", "page": 53, "level": 3}}], [{"headings_0": {"content": "three", "page": 53, "level": 3}}, {"headings_1": {"content": "quarters", "page": 53, "level": 3}}], [{"headings_0": {"content": "three", "page": 53, "level": 3}}, {"headings_1": {"content": "quarters", "page": 53, "level": 3}}], [{"headings_0": {"content": "three", "page": 53, "level": 3}}, {"headings_1": {"content": "quarters", "page": 53, "level": 3}}], [{"headings_0": {"content": "three", "page": 53, "level": 3}}, {"headings_1": {"content": "quarters", "page": 53, "level": 3}}]], "page": 53, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 54, "level": 3}}, {"headings_1": {"content": "three", "page": 53, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 54, "level": 3}}, {"headings_1": {"content": "three", "page": 53, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 54, "level": 3}}, {"headings_1": {"content": "three", "page": 54, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 54, "level": 3}}, {"headings_1": {"content": "three", "page": 54, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "used", "metadata": {"headings": [{"headings_0": {"content": "used", "page": 54, "level": 3}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "for information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors \\| Yes only 3 Not provided. Not provided. Only 3 750000 Monies  \nwere Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "used", "page": 54, "level": 3}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 54, "level": 3}}, {"headings_1": {"content": "used", "page": 54, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 54, "level": 3}}, {"headings_1": {"content": "used", "page": 54, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 54, "level": 3}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 54, "level": 3}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 54, "level": 3}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 54, "level": 3}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 54, "level": 3}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the used  \nfor information flow 5 year plan by preliminary from the PDM the relevant PDM activities secretariat. actors \n50 \n39 NAMUSISI NAMUSISI NAWANDALA PDM SACCO YES 40 KIWANYI KIWANYI NAWANDALA PDM SACCO YES 41 KYENDABAWALA KYENDABAWALA NAWANDALA PDM SACCO YES", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 54, "level": 3}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}, [{"headings_0": {"content": "quarters", "page": 54, "level": 3}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 54, "level": 3}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}]], "page": 54, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "(Bo", "metadata": {"headings": [{"headings_0": {"content": "(Bo", "page": 55, "level": 2}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}], "page": 55, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "42  \nBUGONGO NAWANDALA PDM SACCO YES", "metadata": {"headings": [{"headings_0": {"content": "(Bo", "page": 55, "level": 2}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}], "page": 55, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Yes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment \\| available  \nquarters directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors \u2014  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were", "metadata": {"headings": [{"headings_0": {"content": "(Bo", "page": 55, "level": 2}}, {"headings_1": {"content": "quarters", "page": 54, "level": 3}}], "page": 55, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "three", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 55, "level": 3}}, {"headings_1": {"content": "(Bo", "page": 55, "level": 2}}], "page": 55, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "funds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "three", "page": 55, "level": 3}}, {"headings_1": {"content": "(Bo", "page": 55, "level": 2}}], "page": 55, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}, {"headings_1": {"content": "three", "page": 55, "level": 3}}], "page": 55, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only \\| 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}, {"headings_1": {"content": "three", "page": 55, "level": 3}}], "page": 55, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}], "page": 55, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors On  \nYes only 3 Not provided. Not port, 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment \\| available", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}], "page": 55, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "quarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}], "page": 55, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "directed to be proper  \nto produce the used  \nfor information flow 5 year plan by preliminary from the PDM the relevant PDM activities secretariat. actors \n51 \nAppendix 12: Functionality of PDM SACCO Board  \nVote Parish Name Name of SACCO  \nDate of board member  \nDid board members fill expression of interest forms Name appointment Yes/No  \nNamungalwe ward Namungalwe T/C PDM SACCO  \n2 Iganga\\_\\_\\| Nawanyingi\\_\\_\\| PDMSACCO\\_ \\| \u2014 \n\\|\\_6 Iganga\\_\\_\\_\\| Bwanalira BulamagiPDMSACCO\\_ \\| [yes \n8 Iganga\\_\\_\\_\\| Busowoobi\\_\\_\\|\\_Busowoobi Nakigo PDM SACCO  \n9\\| Iganga Nabitende Nabitende Kidaago PDM SACCO  \nMwendanfuko Mwendanfuko Ward Namungalwe T/C PDM  \n11/07/2022 yes SACCO \n52", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}, [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}]], "page": 55, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Appendix 13: Non functionality of SACCO committees and sub committees  \nVote Name of SACCO Supervisory Executive Loan Sub Production sub Marketing sub Business Finance and Rema Name committee Committee committee Committee Committee Development investment sub rks services sub Committee  \nCommittee  \nWas it Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the Was it Is the  \nConstitu committee Constitu committ Constitu committ Constitu committ Constitu committ Constitu committ Constitu committe  \nted? operationa ted? ee ted? ee ted? ee ted? ee ted? ee ted? e  \n(yes/No I?  \n(yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operatio (yes/No operation (operatio ) nal? ) nal? ) nal? ) nal? ) nal? al?  \nnal or Not (operat (operat (operat (operat (operat (operatio operationa ional or ional or ional or ional or ional or nal or Not  \nI) Not Not Not Not Not operation \\| operatio operatio operatio operatio operatio it al)  \nnal) nal) nal) nal) Hr nal) H  \nIganga Namungalwe Yes Yes Yes Yes Yes Yes Yes No Yes No No No No No  \nward  \nNamungalwe T/C  \nPDM SACCO  \nIganga Nawanyingi Yes Yes Yes Yes Yes Yes Yes No Yes No No No No No Nawanyingi PDM  \nSACCO  \nIganga Mwira Nambale Yes Yes Yes Yes Yes Yes Yes No Yes No No No No No  \nPDM SACCO  \nIganga Nakalama Yes Yes Yes Yes Yes Yes Yes No Yes No No No No No  \nNakalama PDM  \nSACCO  \nIganga Kyendabawala Yes Yes Yes Yes Yes Yes Yes No Yes No No No No No Nawandala PDM  \nSACCO  \nm  \nIganga Bwanalira Yes Yes Yes Yes Yes Yes Yes No Yes No No No No No  \nBulamagi PDM  \nSACCO  \nIganga Naluko Nabitende Yes Yes Yes Yes Yes Yes Yes No Yes No No No No No", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}], "page": 57, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Brass PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "Brass PDM SACCO", "page": 57, "level": 2}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}], "page": 57, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Iganga Yes Yes Yes Yes Yes Yes Yes No Yes No No No No No \\| SACCO ie \nNakigo PDM \\| Iganga Nabitende Yes Yes Yes Yes Yes Yes Yes No Yes No No No No No Kidaago PDM  \nSACCO  \nIganga Mwendanfuko Yes Yes Yes Yes Yes Yes Yes No Yes No No No No No Ward  \nNamungalwe T/C  \nPDM SACCO  \nI \n53", "metadata": {"headings": [{"headings_0": {"content": "Brass PDM SACCO", "page": 57, "level": 2}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}, [{"headings_0": {"content": "Brass PDM SACCO", "page": 57, "level": 2}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "Brass PDM SACCO", "page": 57, "level": 2}}, {"headings_1": {"content": "quarters", "page": 55, "level": 3}}]], "page": 57, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "vS", "metadata": {"headings": [{"headings_0": {"content": "vS", "page": 58, "level": 1}}, {"headings_1": {"content": "Brass PDM SACCO", "page": 57, "level": 2}}], "page": 58, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "pasusor Jou ODDS  \nON pasuact] JOU OIIVS  \nON essen pasuacr] JOU ODIVS  \nON JOU ODDVS  \nON pasuaor] JOU ODDVS  \nON \\| pasuacr] JOU ODDVS  \nON \\| pasuacr] JOU ODDVS  \nON \\| Pasuaar] J0U ODDVS  \nON \\| pasuaci] JOU ODDVS  \nON \\| pasuadr] JOU QDOVS  \nON P3SU39] J0U OJIVS  \nON pasuacl] JOU ODDVS  \nON", "metadata": {"headings": [{"headings_0": {"content": "vS", "page": 58, "level": 1}}, {"headings_1": {"content": "Brass PDM SACCO", "page": 57, "level": 2}}], "page": 58, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "ODDVS WGd JON3LISVN VONVLI VONVLI ebuebl 9\u00a2 \\| OJIVS WAd JONALIGVN VENLl- Vulayy vanl\u0131- vulav\u0131 ebueby se OIIVS WAd IQNALIBVN VAISWVSVN VISAS ebuebl pe ODDVS WGd 3QN3LIBVN OANIVN OANIVN ebueby \u00a2\u00a2 ODDVS Wd SGNSLIGVN JANILIEVN JQNILIGVN ebueb] Ze ODIVS Wad OSVVGIN ODIZVy OSIZWA ebueb] TE ODDS Widd OSVVGIN OOVVAIy O9VVval\u0131 ebueb] 0E ODDVS WGd OOVVGIN SGNSLIGVN 3AN3LISVN ebueb] 67 ODDVS Wd JIVEWIVN IMISIVN IMIIVN ebueby gz ODDVS Wdd JIVaNVN VEIMW vuiman ebueby 7z ODIVS Wd IIVaNYN ILNSYN ILNSWN ebueb] 92 OD0VS Wd JIVEWIVN JIVENIVN IIVENVN ebueby SZ pasua9l] J0U OIIVS ON O39VS WAd IL 3MIVONNWYN QUvM MvMWnINne DYVMAINING ebuebl $2 ODDVS Pasus91] J0U OIIVS ON Wid DL IMIVONNWVN GYYM OXNANVGNIMW ONNANVGNIMW ebueb] \u00a2z \\| OD9VS pasuaor] jou ODDVS ON Wdd DL IMIVONNIAVN GYVM VOVNYINAWYN VOVNVINAWVN ebuebl zZ pasuaor] JOU OIIVS ON \\| ODDVS NGd DL IMIVONNIAWN GYM NSDINNWYN NSIANNNVN ebueby Tz \\| ODDVS P3SU391] J0U OJIVS ON NAd IL 3MIVONNWNYN QYVM VIVVSNNWNVN VIVVSNNWVN ebuebl 07 OD0VS pasuadl] OU ODDVS ON WQad IL 3MIVONNWYN 3YVM VONISNVMVN VONISNVMVN ebueb] 6T OD0VS pasuarr] JOU ODDVS ON NAad IL 3MIVONNWNVN QUVM 3MIVONNWVN 3MIVONNWVN ebue\u00df] gt Pasuad!] J0U OJIVS ON pasuar'] JOU ODDVS ON Pasuar] JOU OJIVS ON Pasuas\u0131] JoU OJIVS ON pesuacr] JOU ODDVS ON pasuadr] JOU OIIVS ON P3su391] JoU ODDVS ON pasuadi] JOU OJIVS ON pasuadr] JOU ODDVS ON pasuadl] JOU ODDVS ON pasuadl] JOU ODDS ON P3sU391] JOU OIIVS ON pasusor] Jou ODDVS ON OIIVS WAd OSINVN VIWNVANNE VINVANNE ebuebl ZT \\| OIIVS WAd OSINYN VINVYIVM VAVEIVM ebueb] oT OIIVS WAd O9INYN IaNVan\u0131Nna Ianvan\u0131na e\u00dfue\u00df] ST OJIVS WAd OSINVN ISOOMOSNa IgOOMOSNE ebueb] HI OIIVS NAd OSINVN VAIEVN vYIav\u0131 ebueb] EI OIIVS WIdd VAVIVIYN SAYING 3AvANa eBue\u00df] zT OIJIVS WAd VWVIVAVN VNOONNE VNOOXNE ebueby TT OIIVS WAd VWVIVAVN 1A3SN8 1A3SN8 ebuebl OT ODDVS WGd VINV IWIN VAIVIVVN VAVIVIVN ebueby 6 OIIVS WAd IONIANVMVYN OYIANNE OYIANNE ebueby 8 OD9VS Widd ISNIANVMVN OSO9VN 0909VW ebuedl 7 OJIVS WAd IDONIANVMYN ISNIANVMWN I9NIANVMVN e\u00dfue\u00df] 9 O39VS Wdd ISVIIYINE NMYMI NMVMI ebueb] \u00a2 pasuscr] JOU ODDVS ON OJIVS WQd ISVIAIVINA OAONINE OAOANE ebueb] p \\| pasuaor] you OJIVS ON ODDS Wd IDVWIVINE YZOOMOTNG YZOOMOI1NE ebueb] \u20ac \\| pasuaor] JOU ODDVS ON ODDVS Wad ISVINVINa ISVWIVING lOvVINWING ebueby Z Pasuas\u0131] JOU ODDVS ON O2IVS nad IOvwvIna vunvNnvme ValTvnvma ebueby T \\| \\| (ON/S\u00aeA) \u20ac9T0Z Pe owen sy\u0131eway s\u0131opuaj Aauow suolnY\\}\\}SsUuI S3uUeuyo.DIy Aapun P3.13145169.1 OIIVS au\\} SI OJIVS Jo aweN OWEN Yysied 210A \u2018NS SOJIVS Pasussjun 0\\} Ad 50", "metadata": {"headings": [{"headings_0": {"content": "vS", "page": 58, "level": 1}}, {"headings_1": {"content": "Brass PDM SACCO", "page": 57, "level": 2}}, [{"headings_0": {"content": "vS", "page": 58, "level": 1}}, {"headings_1": {"content": "Brass PDM SACCO", "page": 57, "level": 2}}], [{"headings_0": {"content": "vS", "page": 58, "level": 1}}, {"headings_1": {"content": "Brass PDM SACCO", "page": 57, "level": 2}}], [{"headings_0": {"content": "vS", "page": 58, "level": 1}}, {"headings_1": {"content": "Brass PDM SACCO", "page": 57, "level": 2}}], [{"headings_0": {"content": "vS", "page": 58, "level": 1}}, {"headings_1": {"content": "Brass PDM SACCO", "page": 57, "level": 2}}], [{"headings_0": {"content": "vS", "page": 58, "level": 1}}, {"headings_1": {"content": "Brass PDM SACCO", "page": 57, "level": 2}}]], "page": 58, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "SS", "metadata": {"headings": [{"headings_0": {"content": "SS", "page": 59, "level": 1}}, {"headings_1": {"content": "vS", "page": 58, "level": 1}}], "page": 59, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "pasuact] jOU ODOVS \\|  \nON \\| pasuacl] OU OD0VS  \nON pasuaar JOU ODDS  \nON Pasued!] JOU OIIVS  \nON pasueot] JOU ODDVS  \nON pasuecry JOU ODDVS  \nON \\| \nODDVS WGd VIVONVMVN ODNOSNE OSNOONE ebueb] Zr OIIVS WAd VIVONVMYN VIVMVaVON3AN VIVMVIOVAN3AN ebueb] Tp OIIVS Ad VIVANVMVN IANVMIN IANVMIN ebueb] Ob OJIVS WAd VIVANYMYN ISISNWVN ISISAWVN ebueby 6\u00a2 OD2VS Wd VIVANVMVN VZIVONVMYN VZIVONVMVN ebueb] g\u00a2 ODDVS Wad SGN3LIGVN ONOSNSE ONOONE ebueb] 7\u00a2 \nAppendix 15: Failure to update enterprise and Household registers SN Vote Name  \nParish Name \nName of SACCO \\| Number of PDM enterprises \nds Iganga Namungalwe Namungalwe ward 11 \nDoes SACCO maintain updated enterprise and House hold registers  \nDoesn't have an updated enterprise and house hold Namungalwe T/C PDM register  \nSACCO", "metadata": {"headings": [{"headings_0": {"content": "SS", "page": 59, "level": 1}}, {"headings_1": {"content": "vS", "page": 58, "level": 1}}, [{"headings_0": {"content": "SS", "page": 59, "level": 1}}, {"headings_1": {"content": "vS", "page": 58, "level": 1}}], [{"headings_0": {"content": "SS", "page": 59, "level": 1}}, {"headings_1": {"content": "vS", "page": 58, "level": 1}}], [{"headings_0": {"content": "SS", "page": 59, "level": 1}}, {"headings_1": {"content": "vS", "page": 58, "level": 1}}], [{"headings_0": {"content": "SS", "page": 59, "level": 1}}, {"headings_1": {"content": "vS", "page": 58, "level": 1}}], [{"headings_0": {"content": "SS", "page": 59, "level": 1}}, {"headings_1": {"content": "vS", "page": 58, "level": 1}}]], "page": 59, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Iganga Nawanyingi Nawanyingi Nawanyingi 11  \nDoesn\u2019t have an updated enterprise and house hold PDM SACCO register\n3. Iganga Mwira Mwira Nambale PDM 18 SACCO\n4. Iganga  \nNakalama  \nNakalama Nakalama PDM 20 SACCO  \n5 Iganga Kyendabawala Kyendabawala Nawandala 11", "metadata": {"headings": [{"headings_0": {"content": "SS", "page": 59, "level": 1}}, {"headings_1": {"content": "vS", "page": 58, "level": 1}}], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Doesn\u2019t have an updated enterprise and house hold", "metadata": {"headings": [{"headings_0": {"content": "SS", "page": 59, "level": 1}}, {"headings_1": {"content": "vS", "page": 58, "level": 1}}], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "register", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 60, "level": 9}}, {"headings_1": {"content": "SS", "page": 59, "level": 1}}], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Doesn\u2019t have an updated enterprise and house hold", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 60, "level": 9}}, {"headings_1": {"content": "SS", "page": 59, "level": 1}}], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "register", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 60, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 9}}], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Doesn\u2019t have an updated enterprise and house hold PDM SACCO register", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 60, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 9}}], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "6. Iganga Bwanalira Bwanalira Bulamagi PDM 18 SACCO\n7. Iganga Naluko Naluko Nabitende PDM 11 SACCO\n8. Iganga Busowoobi Busowoobi Nakigo PDM 11 SACCO\n9. Iganga Nabitende Nabitende Kidaago PDM 18 SACCO\n10. Iganga Mwendanfuko Mwendanfuko Ward 11", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 60, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 9}}], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Doesn\u2019t have an updated enterprise and house hold register  \nDoesn\u2019t have an updated enterprise and house hold", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 60, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 9}}], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "register", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 60, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 3}}], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Doesn\u2019t have an updated enterprise and house hold register  \nDoesn't have an updated enterprise and house hold register  \nDoesn\u2019t have an updated enterprise and house hold \\| Namungalwe T/C PDM register  \nSACCO \n56 \nAppendix 16: Failure to select and implement prioritized/flaqship projects Vote Name Parish Name  \nName of SACCO \n:", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 60, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 3}}, [{"headings_0": {"content": "register", "page": 60, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 3}}], [{"headings_0": {"content": "register", "page": 60, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 3}}], [{"headings_0": {"content": "register", "page": 60, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 3}}]], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "SACCO", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 61, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 3}}], "page": 61, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "4 \n5 \nList of projects How many How many of the implemented per enterprises are in enterprises are farming SACCO the SACCO enterprises \nPoultry, Fruits and", "metadata": {"headings": [{"headings_0": {"content": "SACCO", "page": 61, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 3}}, [{"headings_0": {"content": "SACCO", "page": 61, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 61, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 61, "level": 3}}, {"headings_1": {"content": "register", "page": 60, "level": 3}}]], "page": 61, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Vegetable", "metadata": {"headings": [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 61, "level": 3}}], "page": 61, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "Hotculture, and Coffee Diary, Coffee \nHotculture, and Coffee  \n16 tganga 2 BwanaliraBulamagippmsacco \u2014\\_ \\|1\u00b0 IB 7 \nPiggery.  \nFish, and Coffee \nHotculture, Dairy and Fish \nPDM SACCO Piggery. \n57", "metadata": {"headings": [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 61, "level": 3}}, [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 61, "level": 3}}], [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 61, "level": 3}}], [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 61, "level": 3}}], [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 61, "level": 3}}], [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}, {"headings_1": {"content": "SACCO", "page": 61, "level": 3}}]], "page": 61, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": []}
\ No newline at end of file
+{"paragraphs": [{"content": "2. Non-Tax 37,369,199 69,101,949 -31,732,750 Accounting Officer Revenues  \nTotal 400,000,000 249,426,552 \\| should continue 8 engaging the Ministry Revenue  \nof Local government The DLG over collected revenue from LST administrative fees and and parliament to ,  \nlicenses as well as other fines and penalties which is commendable", "metadata": {"headings": [{"headings_0": {"content": "should", "page": 7, "level": 3}}], "page": 7, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Out of the total program receipts of UGX.697,188,812, UGX.697,188,812 was spent by the entity resulting in no un-utilized balance.  \nThe district budget and departmental work plans revealed no variances between the budgeted amount and the required percentage allocation for Rural Water and Sanitation Sub-Grant (RWSSG) (traditional component), and piped water sub-grant (PWSG) (UgIFT component).  \nAll the four budgeted projects were provided for in the approved five-year development plan.  \nAll the five water projects were eligible.  \nAll the planned projects were appraised.  \nOnly 1 out 4 (25%) of the ongoing UGFIT projects (seed schools and health centre upgrades) had been provided with water sources that were accessible by the local community.  \nAll the 4 out of 4 (100%) of the projects had their designs approved by the Ministry of Water and Environment.  \nAll water expenditures were made on appropriate codes.  \nAll water projects were completed within the stipulated timelines.  \nAll the 20 water facilities were constructed on land where there was proof of \nownership. \nAll the 7 water facilities were functioning.  \nT noted that 11 out of 11 newly constructed boreholes, and a sample of 7 out of 712 existing boreholes had yields that were above the required standard. There was use of stainless steel/u-PVC pipes for both rehabilitated boreholes and newly drilled boreholes.  \nAll the water user committees are functional and take responsibility for the water sources.", "metadata": {"headings": [{"headings_0": {"content": "(traditional component)", "page": 16, "level": 3}}, [{"headings_0": {"content": "ownership.", "page": 17, "level": 2}}], [{"headings_0": {"content": "ownership.", "page": 17, "level": 2}}]], "page": 17, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2022. Appendix 8 refers.", "metadata": {"headings": [{"headings_0": {"content": "objectives.", "page": 18, "level": 2}}], "page": 19, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "4.4  \nReview of the PDM Governance Structures  \nThe PDM Governance Structures are guided under: Paragraph 21 of the PDM - A Local Government (LG) Guide for Supporting Households & Enterprise, Jan 2023; Paragraph 4.1 of the Governance and administration Pillar Operations Manual, February, 2022; Paragraph 2.6.4, 3.0 of the PDM Users\u2019 Handbook for PRF under Pillar 3, (22\"\u00a2 version, October 2022); Paragraph 15 of the PDM Local Government guide to convening the first General Meetings for Registered PDM SACCOs (Guide No.1/2022) of October 2022); Section 18 of the Cooperatives Societies Act, 2020; and Paragraph 91 of the Parish Development Model, Guide 2; \nThe structures are summarized as \no A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board and subcommittees and pass resolutions.  \nThe Supervisory Board checks the efficiency & effectiveness of the Cooperative e \ninternal control systems.  \noe 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.  \nEach Parish shall have a PDM SACCO and a PRF designated bank account for that e \nPDM SACCO, in a branch of a supervised financial institution that is convenient for the members of the PDM SACCO. \nI reviewed the existence and functionality of the PDM governance structures at the District, Parish and SACCO level and made the following observations; \nSN Governance Observations Recommendation \nStructure \n", "metadata": {"headings": [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}, [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}], [{"headings_0": {"content": "MoFPED.", "page": 29, "level": 1}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 3}}], [{"headings_0": {"content": "Structure", "page": 30, "level": 3}}]], "page": 29, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Parish  \nI reviewed the operations of the PDC The Accounting Officer Development in the 10 sampled PDM SACCOS, and should ensure that Committees noted the following;  \nquarterly PDC meetings", "metadata": {"headings": [{"headings_0": {"content": "Structure", "page": 30, "level": 3}}], "page": 30, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "(PDC) \ne Out of 10 PDCs, none had held all are held as per the the 4 quarterly meetings.  \nguidelines. In addition, the e Parish priorities and action plans for PDC should be sensitized the FY 2022/2023 were not about the need to prepare prepared by all the 10 PDCs.  \naction plans.  \ne The PDCs prepared only 3 out of 4  \nquarterly performance reports.  \ne10 PDCs received funding of  \nUGX.10,500,000 for the PDC  \nactivities. Details in Appendix 11. \nAccounting Officer explained that;  \ne Only 3 quarterly meetings were held because the first quarter funds were meant for preliminary PDM activities. \ne The lack of action plans and parish priorities was due to improper information flow from the PDM secretariat. \n", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}], [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}], [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}], [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}]], "page": 30, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "2. General Meetings e 10 SACCOs held their first general The Accounting Officer by PDM SACCOs  \nmeeting more than 1 month after should liaise with the their registration.  \nMoFPED so that there is", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}], "page": 30, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officer explained that the committees are largely not functional because of lack of motivation through facilitation to do their work so people are not motivated to join them. \n4.4.1 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", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}]], "page": 31, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "4. Microfinance Institutions Money Lenders Act, 2016 requires that;", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}], "page": 31, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "The LG and more specifically the TILED department shall support the Office of the Registrar of Cooperative Societies at the MoTIC, to complete the PDM SACCO registration process.  \nA SACCO shall not carry on the business of provision of financial services to its 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 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.  \nA SACCO shall sign PRF Financing Agreement with the Accounting Officer. The purpose of this Agreement is to formalise the relationship between Government and the PDM SACCOs.  \nThe Chairperson PDM SACCO shall from time to time update the PDM Member Register and at any available General Meeting shall present the new members to the general assembly for admission into the PDM SACCO  \nThe Accounting Officer shall submit an Attestation Form to confirm that the PDM SACCO was formed in accordance with the issued PDM Pillar 3 guidelines. This was further emphasised by the PSST in the budget execution circular for FY 2022/2023 dated June 2022. \nI made the following observations; \nSN Nature I of Observations \nRecommendation \nregistration \n", "metadata": {"headings": [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}, [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}], [{"headings_0": {"content": "(PDC)", "page": 30, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 1}}], [{"headings_0": {"content": "registration", "page": 31, "level": 2}}], [{"headings_0": {"content": "registration", "page": 31, "level": 2}}]], "page": 31, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Licensing of PDM 42 SACCOs were not licensed to take on The Accounting SACCOs Under the the business", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 31, "level": 2}}], "page": 31, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "undergoing a probational period awaiting guidance from the PDM secretariat. \nUpdate of SACCO eAll 10 sampled SACCOs did not have an The \nAccounting \nEnterprise and updated PDM member registers Officer should \nHousehold \ncontrary to the guidelines. Details in ensure that all Registers Appendix 15. enterprise and Household groups The Accounting Officer explained that by are registered.  \nthe time of audit, the district had just  \nconcluded the PRF disbursements to the  \nbeneficiaries under different group,  \ntherefore up-dating household registers  \nand enterprise groups would be  \nimplemented in January 2024. \n4.4.2 PDM SACCO Operations  \nParagraph 2.3 (C) of the operational manual; Paragraph 3.7 & 3.8 of the users iF handbook for the parish revolving fund (PRF) Under PDM pillar 3 Financial Inclusion, -  \nOctober 2022; Instruction 10.1.6 (a-h) of the Treasury instructions, 2017; Paragraph 4.1.1 of the Parish Development model users handbook under the parish revolving fund; Annex 2 of PDM - A Local Government Guide for Supporting Households & Enterprise Groups in Accessing Loans under the PRF (Guide No.2), January 2023; and the guidance letter from the PDM National Coordinator ref: HRM/133/292/01 of 5% June 2023 require that;", "metadata": {"headings": [{"headings_0": {"content": "registration", "page": 31, "level": 2}}, [{"headings_0": {"content": "registration", "page": 31, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 32, "level": 2}}], [{"headings_0": {"content": "Accounting", "page": 32, "level": 2}}], [{"headings_0": {"content": "Household", "page": 32, "level": 1}}], [{"headings_0": {"content": "Household", "page": 32, "level": 1}}], [{"headings_0": {"content": "Household", "page": 32, "level": 1}}]], "page": 32, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "The identification of subsistence households shall be carried out using the wealth ranking tool, a participatory community appraisal tool which will enable the community to find out the poor and the rich. This should be carried out at village and parish level by the CDO, Parish Chief, and LC1 chairpersons.  \nEach Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.  \nNo payment shall be made for goods, services and works outside properly authorised commitments and without adequate supporting documents. For example, Purchase orders, Signed Contract/agreement, Original invoices, Goods Delivery Notes, Goods Received Notes and Certificates of completion of works among others.  \nA loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM \nSACCO. \nAll beneficiaries should be members of a registered subsistence household on the \nActivity Observations Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Household", "page": 32, "level": 1}}, [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}], [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}], [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}]], "page": 32, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "1. Selection and \\|e 10 parishes selected flagship The Accounting Officer Implementation of projects that were inconsistent should ensure that Prioritized/Flagship with the LG selected priority flagship projects for", "metadata": {"headings": [{"headings_0": {"content": "SACCO.", "page": 32, "level": 1}}], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Projects \ncommodities. Details in Appendix Iganga DLG are", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 33, "level": 1}}, [{"headings_0": {"content": "Projects", "page": 33, "level": 1}}]], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "16. implemented as", "metadata": {"headings": [{"headings_0": {"content": "Projects", "page": 33, "level": 1}}], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "directed \nFailure to select and implement prioritized projects may undermine achievement of the pillar objectives. \nThe Accounting Officer explained that the user hand book for PDM (October", "metadata": {"headings": [{"headings_0": {"content": "directed", "page": 33, "level": 9}}, [{"headings_0": {"content": "directed", "page": 33, "level": 9}}], [{"headings_0": {"content": "directed", "page": 33, "level": 9}}]], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "2022. in paragraph 3.8 (a) under qualifying PDM enterprises in rural areas states that Government", "metadata": {"headings": [{"headings_0": {"content": "directed", "page": 33, "level": 9}}], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "recommends the following production lines for those with less than four acres; Poultry, fishing farming, piggery, food crops, Zero grazing, dairy cattle, fruits and coffee. The enterprises Iganga selected fall in the above categories. \nInsurance Policy for \\| e All the 8 sampled PRF beneficiaries The Accounting Officer Farming Enterprises who carried out farming enterprises should incorporate or in 10 PDM SACCOs did not obtain enhance \nthe \nagricultural insurance policies from requirement \nof \nUAIS. Details in Appendix 17.  \ninsurance policy into the continuous training Lack of recourse in form of insurance program to equip will expose the farming enterprises to farmers with insurance the adverse effects of climate change knowledge.  \nand may result into failure to recover  \nthe loan funds. \nThe Accounting Officer explained that many of the farmers did not appreciate the need for Agricultural Insurance while others were ignorant about the cost implication. \na \nAppendices  \nAppendix 1: Performance of Local revenue \nNo Source \nApproved Actual Variance Reasons for under/over budget Collections collection  \nTax Revenues \\|  \nLocal Services Tax  \n157,380,000 161,962,096 -4,582,096 Since many staff were recruited so more contributions were made. Land fees  \n22,000,000 7,295,122 14,704,878 Few land applications \nreceived. Business Licenses \n43,350,000 10,209,885 33,140,115 Business people didn\u2019t want and refused to pay for some \nplaces \nOther tax revenues 139,900,801 139,043,301 Non-Tax Revenues  \nOther Property income 0 N/A Dividends  \n0 \nRent \n0  \nOther property income 0  \n(disposal of assets)  \nSale of goods and services  \nN/A  \nAdministrative fees and 37,369,199 42,468,199 -5,099,000 Increased amounts in the licenses administrative fees Court fines and Penalties  \nOther fines and Penalties \n26,618,750 \nMiscellaneous Revenue  \n15000 \nN/A \n", "metadata": {"headings": [{"headings_0": {"content": "directed", "page": 33, "level": 9}}, [{"headings_0": {"content": "directed", "page": 33, "level": 9}}], [{"headings_0": {"content": "the", "page": 33, "level": 1}}], [{"headings_0": {"content": "the", "page": 33, "level": 1}}], [{"headings_0": {"content": "of", "page": 33, "level": 1}}], [{"headings_0": {"content": "of", "page": 33, "level": 1}}], [{"headings_0": {"content": "of", "page": 33, "level": 1}}], [{"headings_0": {"content": "of", "page": 33, "level": 1}}], [{"headings_0": {"content": "of", "page": 33, "level": 1}}], [{"headings_0": {"content": "No Source", "page": 34, "level": 3}}], [{"headings_0": {"content": "No Source", "page": 34, "level": 3}}], [{"headings_0": {"content": "received. Business Licenses", "page": 34, "level": 3}}], [{"headings_0": {"content": "received. Business Licenses", "page": 34, "level": 3}}], [{"headings_0": {"content": "places", "page": 34, "level": 4}}], [{"headings_0": {"content": "places", "page": 34, "level": 4}}], [{"headings_0": {"content": "Rent", "page": 34, "level": 3}}], [{"headings_0": {"content": "Rent", "page": 34, "level": 3}}], [{"headings_0": {"content": "26,618,750", "page": 34, "level": 1}}], [{"headings_0": {"content": "26,618,750", "page": 34, "level": 1}}], [{"headings_0": {"content": "N/A", "page": 34, "level": 1}}], [{"headings_0": {"content": "N/A", "page": 34, "level": 1}}]], "page": 33, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "- Other fees from the different", "metadata": {"headings": [{"headings_0": {"content": "N/A", "page": 34, "level": 1}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "collections \n", "metadata": {"headings": [{"headings_0": {"content": "collections", "page": 34, "level": 3}}, [{"headings_0": {"content": "collections", "page": 34, "level": 3}}]], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "heading"}}, {"content": "- This was money for loan application fee paid by an individual erroneously yet it is no longer collected by the", "metadata": {"headings": [{"headings_0": {"content": "collections", "page": 34, "level": 3}}], "page": 34, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "for information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment available  \nquarters directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only  \n750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment available \nquarters \ndirected to be proper  \nto produce the used  \nfor information flow 5 year plan by preliminary from the PDM the relevant PDM activities secretariat. actors \n46 \n19 NAWANSENGA NAWANSENGA WARE NAMUNGALWE TC YES PDM SACCO \n20 NAMUNSAALA NAMUNSAALA WARD NAMUNGALWE TC YES PDM SACCO \n21 NAMUNKESU NAMUNKESU WARD NAMUNGALWE TC YES PDM SACCO \n22 NAMUNKANAGA NAMUNKANAGA WARD NAMUNGALWE TC YES PDM SACCO \n23 MWENDANFUKO MWENDANFUKO WARD NAMUNGALWE TC YES PDM SACCO", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}, [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 50, "level": 3}}]], "page": 50, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Yes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment \\| available  \nquarters directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment available \nquarters", "metadata": {"headings": [{"headings_0": {"content": "quarters", "page": 51, "level": 3}}, [{"headings_0": {"content": "quarters", "page": 52, "level": 3}}]], "page": 52, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "Yes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment \\| available  \nquarters directed to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors \u2014  \nYes only 3 Not provided. Not provided. Only 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were \nthree \nfunds were is due to no empowerment \\| available \nquarters \ndirected to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors  \nYes only 3 Not provided. Not provided. Only \\| 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment available \nquarters \ndirected to be proper  \nto produce the  \nused  \nfor information flow 5 year plan by  \npreliminary from the PDM the relevant  \nPDM activities secretariat. actors On  \nYes only 3 Not provided. Not port, 3 750000 Monies were Quarterly The lack of This is Quarterly  \nonly received meetings as action plans and because of performance  \nby PDCs for first quarter parish priorities little reports were  \nthree  \nfunds were is due to no empowerment \\| available \nquarters \ndirected to be proper  \nto produce the used  \nfor information flow 5 year plan by preliminary from the PDM the relevant PDM activities secretariat. actors \n51 \nAppendix 12: Functionality of PDM SACCO Board  \nVote Parish Name Name of SACCO  \nDate of board member  \nDid board members fill expression of interest forms Name appointment Yes/No  \nNamungalwe ward Namungalwe T/C PDM SACCO  \n2 Iganga\\_\\_\\| Nawanyingi\\_\\_\\| PDMSACCO\\_ \\| \u2014 \n\\|\\_6 Iganga\\_\\_\\_\\| Bwanalira BulamagiPDMSACCO\\_ \\| [yes \n8 Iganga\\_\\_\\_\\| Busowoobi\\_\\_\\|\\_Busowoobi Nakigo PDM SACCO  \n9\\| Iganga Nabitende Nabitende Kidaago PDM SACCO  \nMwendanfuko Mwendanfuko Ward Namungalwe T/C PDM  \n11/07/2022 yes SACCO \n52", "metadata": {"headings": [{"headings_0": {"content": "(Bo", "page": 55, "level": 2}}, [{"headings_0": {"content": "three", "page": 55, "level": 3}}], [{"headings_0": {"content": "three", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}], [{"headings_0": {"content": "quarters", "page": 55, "level": 3}}]], "page": 55, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "2. Iganga Nawanyingi Nawanyingi Nawanyingi 11  \nDoesn\u2019t have an updated enterprise and house hold PDM SACCO register\n3. Iganga Mwira Mwira Nambale PDM 18 SACCO\n4. Iganga  \nNakalama  \nNakalama Nakalama PDM 20 SACCO  \n5 Iganga Kyendabawala Kyendabawala Nawandala 11", "metadata": {"headings": [{"headings_0": {"content": "SS", "page": 59, "level": 1}}], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Doesn\u2019t have an updated enterprise and house hold \nregister \nDoesn\u2019t have an updated enterprise and house hold \nregister \nDoesn\u2019t have an updated enterprise and house hold PDM SACCO register", "metadata": {"headings": [{"headings_0": {"content": "SS", "page": 59, "level": 1}}, [{"headings_0": {"content": "register", "page": 60, "level": 9}}], [{"headings_0": {"content": "register", "page": 60, "level": 9}}], [{"headings_0": {"content": "register", "page": 60, "level": 3}}], [{"headings_0": {"content": "register", "page": 60, "level": 3}}]], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}, {"content": "6. Iganga Bwanalira Bwanalira Bulamagi PDM 18 SACCO\n7. Iganga Naluko Naluko Nabitende PDM 11 SACCO\n8. Iganga Busowoobi Busowoobi Nakigo PDM 11 SACCO\n9. Iganga Nabitende Nabitende Kidaago PDM 18 SACCO\n10. Iganga Mwendanfuko Mwendanfuko Ward 11", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 60, "level": 3}}], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "list"}}, {"content": "Doesn\u2019t have an updated enterprise and house hold register  \nDoesn\u2019t have an updated enterprise and house hold \nregister \nDoesn\u2019t have an updated enterprise and house hold register  \nDoesn't have an updated enterprise and house hold register  \nDoesn\u2019t have an updated enterprise and house hold \\| Namungalwe T/C PDM register  \nSACCO \n56 \nAppendix 16: Failure to select and implement prioritized/flaqship projects Vote Name Parish Name  \nName of SACCO \n: \nSACCO \n4 \n5 \nList of projects How many How many of the implemented per enterprises are in enterprises are farming SACCO the SACCO enterprises \nPoultry, Fruits and \nVegetable \nHotculture, and Coffee Diary, Coffee \nHotculture, and Coffee  \n16 tganga 2 BwanaliraBulamagippmsacco \u2014\\_ \\|1\u00b0 IB 7 \nPiggery.  \nFish, and Coffee \nHotculture, Dairy and Fish \nPDM SACCO Piggery. \n57", "metadata": {"headings": [{"headings_0": {"content": "register", "page": 60, "level": 3}}, [{"headings_0": {"content": "register", "page": 60, "level": 3}}], [{"headings_0": {"content": "register", "page": 60, "level": 3}}], [{"headings_0": {"content": "register", "page": 60, "level": 3}}], [{"headings_0": {"content": "register", "page": 60, "level": 3}}], [{"headings_0": {"content": "register", "page": 60, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 61, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 61, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 61, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 61, "level": 3}}], [{"headings_0": {"content": "SACCO", "page": 61, "level": 3}}], [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}], [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}], [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}], [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}], [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}], [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}], [{"headings_0": {"content": "Vegetable", "page": 61, "level": 3}}]], "page": 60, "document_name": "Iganga District Local Government Report Of The Auditor General 2023", "type": "paragraph"}}], "table_of_contents": []}
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